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2014 (2) TMI 768 - AT - Central ExciseValuation of goods - inclusion of bought-out item - Whether the value of bought-out LCC (Line Circuit Card) supplied separately as traded goods, along with the EPABX systems, is includible in the assessable value of the EPABX systems for the purpose of charging central excise duty - Held that:- EPABX systems were sold without LCCs thereby proving that the EPABX without LCCs was fully manufactured goods and that the supply of LCCs (bought out item) was optional depending upon the requirement of the customers. The LCC is not fitted into the EPABX system at the time of clearance from the appellant s factory, but the same is supplied separately from their trading unit situated within separately demarcated premises. In the case of National Radio and Electronics Co. Limited Vs. Collector of Central Excise, Bombay [1995 (1) TMI 158 - CEGAT, NEW DELHI] it was held that, if the bought out items are only optional and if there are instances where the item manufactured by the assessee was supplied without these bought out items as contended on behalf of the party then the value of such items is to be excluded. Further following the decision of Webel Telecommunications (I) Limited Vs. Collector of Central Excise, Calcutta (1987 (10) TMI 151 - CEGAT, NEW DELHI) and Diamond Clock Manufacturing Co. Limited Vs. CCE, Pune (1987 (12) TMI 159 - CEGAT, NEW DELHI), Decided in favor of assessee.
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