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TMI Blog1992 (5) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... two appeals challenging two Orders-in-Original dated 22-6-1987 and 21-7-1987 passed by the Assistant Collector of Central Excise, Div-I, Baroda. By his said orders, the latter had held, inter alia, that they were not eligible for the benefit of exemption Notification No. 77/85 dated 17-3-1985 as the capital investment on plant and machinery exceeded Rs. 20 lakhs. He had arrived at the said conclusion on the ground that the cost of machines was Rs. 17,63,600.68, Electrical Panels Rs. 43,574.35 and Spares Rs. 1,88,060.59 which aggregated to Rs. 21,95,235.92. The Collector (Appeals), while disposing of the appeals filed before him, had accepted their plea for the exclusion of the cost of spares but had negatived their plea for the exclusion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C.R. 643 (5) Bombay Chemicals (P) Ltd. v. Appellate Collector of Customs - 1990 (49) E.L.T. 190 (Bombay) 3. The learned Counsel pleaded that on the basis of the ratio laid down in these decisions and the instructions of the Industries Commissioner, Government of Gujarat vide his letter dated 28th October, 1978 issued to the District Industries Centres in that State, the value of plant and machinery should be arrived at after excluding the cost of electrical panel, in which event the total cost of plant and machinery would be below Rs. 20 lakhs rendering themselves eligible for the benefit of the relevant exemption Notification viz. Notification No. 77/85. He concluded his arguments with the plea that their appeals may be allowed with con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld and the appeals dismissed. 5. We have considered the submissions made by both the sides. We have gone through the record. We have perused the case law cited by the learned Counsel for the appellants. We find that, as correctly pointed out by the learned Departmental Representative, the thrust of these decisions is on the excludibility of various charges like erection charges, technical know-how fees, transportation expenses, cost of generating sets and moulds. The items which are the subject of controversy in the present appeals are not of the above-mentioned type and the matter has to be decided without reference to the said decisions, In Bombay Chemicals Pvt. Ltd. v. Appellate Collector of Customs - 1990 (49) E.L.T. 190 (Bom.), the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded. This extract had been made available by the appellants during the proceedings below and has been relied upon by them to support their contention that the cost of electrical panels should be excluded in arriving at the value of plant and machinery. What are referred to in the said Publication as eligible for exclusion in arriving at the cost of plant and machinery are Control Panel Boards. What are covered in the adjudication order are electrical panels associated with various specified machines. In the literature made available by the appellants and relied upon by them for their stand in the appeal, there is contradiction between what is stated at Serial Number (I) and the ones at Serial Numbers (n) and (o). There is a further observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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