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2018 (1) TMI 637 - CESTAT MUMBAIValuation - includibility - whether value of certain parts and accessories cleared alongwith machinery is to be added to assessable value or not? - Held that: - the appellants are including the value of the bought out parts and accessories when cleared along with the main machine in the assessable value. The appellants are however not paying duty when such parts and accessories are cleared independently as replacement. The impugned order does not deal with this issue. It is not in dispute that the parts and accessories are bought out items and if the same are supplied as such no duty liability would arise as there is no manufacturing activity - demand set aside. Demand - amount of sales tax collected but not paid to the government - Held that: - the deduction of sales tax is available only on actual basis and thus any amount collected in excess of the actual would form part of the assessable value - demand upheld. Time limitation - Held that: - from the invoices it cannot be made out if the amount collected by them is actually paid to the government exchequer. There is no such declaration in the RT-12 return as well in these circumstances invocation of extended period is justified and penalty under Rule 173Q can be imposed - quantum of penalty reduced. Appeal allowed in part.
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