TMI Blog2005 (3) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... f cylinders fitted to the manifolds 134 Nos. in each manifold. They cleared the three manifolds (with 402 cylinders) vide their dispatch challan No. 25, dated 12-4-1998, No. 71 dated 27-4-1998 and No. 76, dated 28-4-1998. They cleared the said gas manifolds to Andhra Sugars Ltd. The designing of manifolds was done by their own engineers and they had paid excise duty at 13% on the assessable value of the single manifold arrived at by them on cost construction method. The revenue, took the view that this cost was not included in the cost of gas cylinders and ought to have been assessed on hydrogen gas manifolds. It was alleged that they have not informed the department regarding clearances of the said three gas manifolds at the time of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 2. On a careful consideration, we notice that the stand taken by the appellant is a just and correct stand. The appellants have shown from their paper book that all the facts were declared to the department and that the department was aware of the clearances of gas cylinders in the manifolds. The manifolds are steel structures which hold the gas cylinders when they are placed in a lorry. The photographs exhibited clearly show that they are in the form of steel crates. The appellants have already paid duty of 13% on the said manifolds and they are not part and parcel of gas cylinders. The view expressed by the Tribunal in the case of Super Cold Refrigeration System applies to the facts of the case. The findings recorded in para 3 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplies to the facts of the case. The counsel also relied on large number of judgments of the Tribunal which are as follows : (1) CMS Computers Pvt Ltd. v. CCE, Mumbai [1999 (108) E.L.T. 525 (Tri.)] wherein it was held that the value of printers and monitors are not to be added to the assessable value of computers as they are bought out accessories. (2) In the case of CCE, Calcutta v. Flakt India Ltd., [1998 (99) E.L.T. 342 (Tri.)], the Tribunal has held that value of software is not required to be added in the assessable value of computers. (3) In the case CCE v. A.Z. Electronics [2001 (134) E.L.T. 689 (Tri.-Mumbai], the Tribunal has held that battery which is supplied by the manufacturers along with uninterrupted power su ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
