1996 (3) TMI 334

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..... ramophones/record players which fitted with the Pick Up Heads. In the Pick Up Heads the Stylus is fitted. The appellants had contended that when gramophones/record players are cleared from the factory, the Stylus is cleared separately and is not fitted in the Pick Up Heads and that it is only in their service centre that the Stylus cleared from the factory along with the gramophones/record players (duly fitted with Pick Up Heads) is actually fitted in the Pick Up Heads. The Collector of Central Excise (Appeals) had observed that Stylus is cleared from the factory and that it is an essential part of the gramophones/record players and that the record players/gramophones could not work without the Stylus. He held that the cost of the Stylus wa .....

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..... from the factory. They were also clearing Pick Up Heads. While determining the assessable value of the Pick Up Heads, they were not including the price of Stylus, although Pick Up Head cannot work without the Stylus which is akin to gramophone needle. They have contended that while clearing from the factory of manufacturer, the Pick Up Heads were cleared along with Stylus, but the Stylus was not inserted/fitted in the Pick Up Head. According to them, Stylus are purchased from outside and is cleared from the factory but are not inserted in the Pick Up Head. The Collector of Central Excise (Appeals) had stated that Stylus was an essential part of the gromophones and that the argument that the Stylus being purchased from the open market must .....

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..... Stylus was packed separately will have no bearing on the assessment of the Pick Up Head when such head is cleared from the factory along with Stylus. 7. In the earlier order of Collector of Central Excise (Appeals) i.e. dated 9-6-1981, it has been specifically stated that the Pick Up Heads were cleared without Stylus. In the present proceedings, we find that the Pick Up Heads were cleared with the Stylus, although the Stylus was not actually inserted in the Pick Up Heads when the two were cleared from the factory. 8. In the circumstances, we find no infirmity in the impugned order-in-appeal, dated 11-3-1985 of the learned Collector of Central Excise (Appeals), Calcutta. Accordingly, there is no merit in this appeal and the same .....

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