1998 (8) TMI 335

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..... er per : Justice U.L. Bhat, President]. - Collector of Central Excise, Chandigarh being aggrieved by the Order-in-Appeal dated 29-10-1991 passed by the Collector (Appeals) Chandigarh has filed this appeal. Respondent is absent in spite of notice of hearing. We have heard Shri R.D. Negi, SDR and perused the papers. 2. Respondent, engaged in the manufacture of electronic typewriters and cert .....

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..... with the other findings of the statutory authorities. The department is aggrieved by the finding of the Collector (Appeals) that the value of the installation kit was not to be included in the assessable value of the electronic typewriters. 3. Shri R.D. Negi, SDR contended that the kits consisting of power cord, lift off tape, typing ribbon, dust cover and printed manual for operation were b .....

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