TMI Blog1998 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... stion involved in the present appeal is whether the value of straws supplied along with the beverage known as `Frooti is to be included in the assessable value of the later product. The adjudicating authority namely Additional Collector, Central Excise, Bombay-3 has held as follows :- The fact remains that without the straw these drinks are neither useable nor marketable. On these findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has drawn our attention to the appellants reply to the show cause notice available at the pages of 50 and 51 of the appeal papers in which the figures of sale of straws as a percentage of the sale of the product Frooti has been given. From the perusal of the figures we observe that sale of straws as percentage of sale of `Frooti varied from 7.17% to 53.50%. Learned Advocate submits that in v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e P.D. pump. It is the option of a customer of P.D. pump to take the electric motor from the P.D. pump manufacturer, or he may use his own motor which may be available with him previously or he may buy it from some other source or he may use another source of power to work the P.D. pump. In the same way, he submits a Frooti can be used without straw or by a straw purchased by the customer himself. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge for electric motor but in the present case he submits, the value of straw is included in the value of `Frooti in that when straws are supplied along with Frooti no extra charge for straw is collected by the apellants. In this view of things he submits that value of straws should be included in the value of the Frooti. 4. In his rejoinder learned Advocate Shri Shah submits that the posit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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