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2005 (2) TMI 144 - SC - Central ExciseWhether monitors and printers were part of the computers? Whether the Respondents are entitled to the benefit of Notification No. 175/86-C.E., dated 1st March, 1986? Held that:- The Respondents do not manufacture the monitor or the printer. On facts it could not be disputed that in approximately 70% of the cases monitors and printers are not supplied along with the computer sold by the Respondents. Thus, it cannot be concluded that Respondents sell their computer as a unit which include a monitor and a printer. As a monitor and printer are not essential parts of the computer their value cannot be included in the value of computer. We, however, clarify that situation may be different where a manufacturer sells a computer with a monitor and a printer as a unit. As seen, the Notification is granting an exemption provided that the aggregate value of clearances of all excisable goods does not exceed ₹ 150 lakhs in the preceding year. The value, therefore, necessarily has to be in respect of clearances of goods manufactured by the Respondents which admittedly in this case are only the CPUs and the keyboard. Therefore, for the purposes of this Notification the value of traded items like monitors and printers was not to be included. Tribunal was right in holding that the demand was barred inasmuch as the classification list had been approved. Appeal dismissed.
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