9911796707
TMI Blog1999 (5) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant was a manufacturer, inter alia, of electric generating sets. It sold part of its production of such generating sets to the defence forces. The goods sold to the defence forces were either the generating sets by themselves, or the sets mounted on trailers. In the latter case, the trailers were either purchased by the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the operation of the generating set. They were therefore in the nature of accessory. The value of trailers were therefore not includible in the value of the generating set. Reliance on the judgment of the Supreme Court in Sriram Bearings Ltd v. C.C.E. - 1997 (91) E.L.T. 255 (S.C.). 3. The Departmental Representative contends that the trailers on which the generating sets are mounted co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not contribute to the more effective functioning of the generating sets, which is what accessories generally do; mounting was apparently for the purpose of easy transportation of the sets to the locations at which they are put to use. The departmental representative seeks to make out completely a new case. Neither the Assistant Collector nor the Collector (Appeals) has questioned the classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e items to which they were getting. There is no dispute that fitment on generating sets on trailers was at the request of the defence forces. The ratio of this will apply to the facts of this case. 6. Accordingly it has to be held that the cost of the trailers will not form part of the assessable value of the generation set. 7. Appeals allowed. Impugned order set aside. Consequential r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
