Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 911 - AT - Central ExciseValuation - inclusion of value of the parts and accessories cleared along with machinery in assessable value - Held that:- The contention of the appellant is that they have included the value of parts and accessories when such parts are cleared along with machine in set. However when the parts and accessories were cleared as such in that case on the value of such parts the duty is not sustainable. On observation of the above impugned order, the Ld. Commissioner (Appeals) considered that the parts and accessories are cleared along with the machine. There is a contradiction in the finding given by the Ld. Commissioner and the submission made by the appellant in the grounds of appeal. In such a case the facts need to be verified that whether the parts and accessories are cleared along with machine if it is so the value should be included and if the parts and accessories cleared independently then no duty is demandable on such clearances on the parts. Appeal allowed by way of remand.
|