1999 (5) TMI 290

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue against the impugned order passed by the Commissioner (Appeals), Ghaziabad. 2.  The following issues are to be considered in this case :- (i) Whether cost of bought out item is to be included in the assessable value and whether installation charges are to be included. 3.  Shri Prabhat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... L.T. 763 (T) wherein it was held that Footrest is an integral part of scooter, and this view was agreed by the Supreme Court as reported in 44 ECR 23J. He also referred to the decision of the Tribunal in the case of M/s. Auto Control Pvt. Ltd. v. C.C.E. and Others reported in 1993 (63) E.L.T. 156 (T) and 1993 (68) E.L.T. 797 respectively. 4. Arguing for the respondents, Shri A.R. Madhav Rao, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a typewriter ribbon was an accessory to a typewriter and not a part of the typewriter, though it might not be possible to type out any matter on the typewriter without the ribbon. He also relied upon the decision of the Tribunal in the case of C.C.E., Bombay v. Maharashtra Electronic Corporation Ltd. reported in 1998 (104) E.L.T. 411 (T) wherein it was held that tape recorder supplied to buyers c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X