Goods cleared to industrial consumers not leviable to MRP based assessment u/s. 4A of Central Excise Act

BEML Ltd Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that goods imported and cleared to industrial consumers are not leviable to MRP based assessment under section 4A of the Central Excise Act, 1944. Accordingly, appeal is allowed and impugned order set aside. Facts- The appellant is engaged in the manufacture of dumpers, water sprinklers, motor graders, Tatra trucks, Tatra engines etc. falling under Chapter 84 and 87 of the Central Excise Tariff Act, 1985. The goods manufactured by the appellant were mainly sold to industrial / institutional consumers like mining indu...