TMI Blog1999 (6) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... nglish. Without Hindi daisy wheel, the typewriter could not function as a bilingual typewriter. M/s. Network did not include the value of daisy wheel, of the language other than English, while declaring their assessable value for their bilingual electronic typewriters. The appellants had contended that non-English language daisy wheels were merely accessories to their electronic bilingual typewriters, and were not essential part of such bilingual typewriters. The bilingual daisy wheel - other than English daisy wheel was supplied to the customers through their regional/sales offices and a separate bill for such bilingual second daisy wheel was raised to the customers. The additional sums collected with regard to the non-English daisy wheel were not taken into account for determination of the assessable value of the bilingual typewriters. The Asstt. Collector of Central Excise, Noida, held that the value of the second non-English daisy wheel was includible in the assessable value of the bilingual electronic typewriter. He observed that the key board of the bilingual typewriter was designed in such a way that the alphabets of English and its corresponding alphabets in the second lang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included in the assessable value of bilingual typewriter. Whether the second language daisy wheel was supplied from branch office or from the factory, will not change the essential character of the goods. Referring to the case laws relied-upon by the ld. Sr. Advocate, the ld. SDR mentioned that in the present matter we were not concerned with the accessories or with the peripherals. As regard the Modvat credit, he submitted that it was not an issue in this case and the question of Modvat had not been raised earlier. In support of his contention, he relied upon the following decisions :- (1) M/s. Auto Control Pvt. Ltd. v. CCE - 1993 (63) E.L.T. 156 (Tribunal). Daisy wheel being an essential part of electronic typewriter and not an accessory, the value thereof was includible in the assessable value of the electronic typewriter. (2) M/s. Koron Business Systems Ltd. v. Union of India - 1992 (58) E.L.T. 48 (Bombay) - assessable value of the finished goods was to include the value of the duty paid components purchased from the market. (3) Commissioner of Central Excise, Bangalore v. Electronics and Controls - 1998 (78) ECR 12 (Tribunal) = 1998 (27) R.L.T. 816 (Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anguage typewriter one daisy wheel corresponding to the language in which the letters were to be typed, was an essential part of the electronic typewriter. The daisy wheel was not an accessory but an indispensable part of the typewriter (refer Tribunal s decision in the case of M/s. Auto Control Pvt. Ltd. v. Collector of Central Excise - 1993 (63) E.L.T. 156 (Tribunal). On similar reasoning when the typewriter was bilingual, both the daisy wheels corresponding to the two languages in which the letters were to be typed were indispensable essential part of the bilingual typewriter. While two basic daisy wheels corresponding to the two languages for which the typewriter was designed, were essential, other variations - choice of different type systems, to suit the specific communication needs of a customer - could be considered as optional. This optionality depending upon the specific requirements of the customer could not however be built into the essential features of the bilingual typewriter in so far as daisy wheels for both the languages, whose very purpose and character will be lost without the daisy wheels for both the languages. 8. The appellants were marketing bilingual ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingual electronic typewriter (including the price of second daisy wheel) is not concerned at all whether the complete bilingual electronic typewriter is supplied from factory or some other place. When the complete bilingual typewriter is supplied to the customer price is charged for complete bilingual typewriter it is immaterial whether it is supplied from one place or from different places. The pertinent question is whether the item supplied from head office or branch office is part of the electronic bilingual typewriter if so the value of that part is includible in the assessable value of bilingual electronic typewriter even if it is supplied separately. As already discussed above that daisy wheel is essential parts of bilingual electronic typewriter its value is includible in the assessable value even if it is supplied from head office or branch office. Though the fact is this that the bilingual electronic typewriter is not sold from factory but it is sold through branch office in retail party is claiming the duductions of retailing expenses to arrive at the assessable value at factory gate. This point has further been discussed in detail in subsequent paras : The Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered along with the main item. There can be various type of accessories and whether an item constitutes an accessory or not would depend upon how the item is considered in common parlance, more than in terms of its dictionary meaning (also refer Bombay High Court decision in the case of Commissioner of Sales Tax v. Jayesh (India) Agencies - 1984 (57) STC 128 (Bombay). 10. In support of their contention that the second language daisy wheel was an accessory, the appellants had referred to a number of decisions:- (1) Diamond Clock Mfg. Co. Ltd. v. CCE, Pune - 1988 (34) E.L.T. 662 (Tribunal). It had been observed in that decision that the value of the bought-out cable bracket and adapter supplied by the manufacturer of rickshaw and taxi meters to their customers was not includible in the assessable value of the meters. (2) The Collector of Central Excise, Bhubaneswar v. Radiant Electronics Ltd. - 1996 (85) E.L.T. 102 (Tribunal). The installation and commissioning of Private Telephone Exchange (EPABX) charges were not includible in the assessable value of the EPABX so long as such erection charges were realised separately depending upon the work done. (3) Jayashree ..... X X X X Extracts X X X X X X X X Extracts X X X X
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