CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal Nos. 40517 of 2018 (Arising out of Order-in-Appeal No. 14/2018(Audit-I) dated 31.01.2018 passed by Commissioner of GST and Central Excise (Appeals-I), Newry Towers, 2054-I, II Avenue, 12^th Main Road, Anna Nagar, Chennai – 600 040)

M/s. Vishay Transducers India P. Ltd. ...Appellant No. 117, OMR, Karapakkam, Chennai – 600 097.

Versus Commissioner of GST and Central Excise ...Respondent Chennai Outer Commissionerate, Newry Towers, 2054-I, II Avenue, 12^th Main Road, Anna Nagar, Chennai – 600 040.

APPEARANCE:

For the Appellant : Mr. J.V. Niranjan, Advocate For the Respondent : Ms. Anandalakshmi Ganeshram, Authorized Representative CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER No. 40291 / 2026 DATE OF HEARING : 12.12.2025 DATE OF DECISION : 23.02.2026 Per Mr. VASA SESHAGIRI RAO The Appellant, M/s. Vishay Transducers India Private Limited, Chennai, is engaged in the manufacture of Load Cells classifiable under Chapter Heading 90300000 of the Central Excise Tariff Act, 1985 and is also an exporter of the said goods. For the perio