9911796707
TMI Blog1997 (6) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... t I and was clearing such equipment on payment of duty on the approved value. Appellant had declared in the price lists the value of Aquadrill and Compressors but not the value of cabin and rear platform mounted on chassis supplied by the customers on which Aquadrill and Compressor are mounted. Appellant was paying duty on the value of Aquadrill and Compressor as shown in the price lists and duly approved. On 8-4-1987 notice was issued to the appellant stating that during the period 11-10-1986 to 28-2-1987 appellant was liable to pay duty on the value of cabin and rear platform fitted in the chassis on which Aquadrills and Compressors were mounted and proposing demand of duty on the said value. In respect of earlier period 1-4-1982 to 10-10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing System, two Jacks, Centralized control panel and Diesel Screw Type Air Compressor. Price was shown for Aquadrill with compressor including mounting on truck but excluding cost of truck, cab and platform. It is explained that duty paid Chassis being supplied by the customers would be sent to job worker for construction of cabin and rear platform on the chassis and job worker would clear the same on payment of duty and on receiving the same, the appellant who manufactures Aquadrill and Air Compressor would mount the same on the rear platform and it is in this condition that the entire truck with cabin, rear platform, Air Compressor and Aquadrill is delivered to the customer. Appellant in turn was paying duty on the value of Aquadrill and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the Chassis and the equipment used in the manufacture of such vehicle. As indicated above, since the demand is not for duty on the vehicle, this may not have much relevance. 7. Admittedly, appellant paid duty on the value of the Aquadrill and Compressor without including in the assessable value the value of cabin and rear platform for which customer had made payment to the appellant and in respect of which the appellant had paid lesser amount to the job worker. According to the Department, the price of cabin and rear platform would be additional consideration for Aquadrill and Compressor. According to the learned Counsel for the appellant Aquadrill and Compressor are complete once they are manufactured in the factory and mounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment. Therefore, the demand has to fail. 9. It is contended by the learned Counsel for the appellant that by virtue of earlier order of the Tribunal on earlier show cause notice, the principle of res judicata would be attracted. On the earlier show cause notice, the Assistant Collector held in favour of the Department and the Collector (Appeals) held against the Department. Department filed an appeal before the Tribunal. Copy of the order placed before us shows that on behalf of the Department it was not argued before the Tribunal that value of cabin and rear platform should be included in the value of Aquadrill and Compressor. Copy of Memo of Appeal filed before the Tribunal is not before us. In these circumstances, it cannot be sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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