TMI Blog2000 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (J)]. Whether value of Speaker is to be included or not in determining the assessable value of Audio Decks is an issue to be considered in this case. The appellants are engaged in the manufacture of Audio Decks and Speakers. Arguing for the assessee Shri Devanath, Advocate submitted that both the items fall under different Tariff Items 85.20, 85.18 of the Central Excise Tariff Act, 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f excise duty of ball bearings manufactured by the assessee. It was the case of the assessee that the ball bearings were complete when they consisted of the inner ring, the outer ring, the ball or rollers and the cage. Snap rings, sleeve lock devices, cup assemblies, oil seals, eccentric sollars, dust shields, etc., were accessories and not necessary for the manufacture of the complete ball bearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es but they were fitted to the ball bearings when the ball bearings were removed from the appellant's factory. The Tariff Entry at the relevant time (No. 49) read, "Rolling bearings, that is to say, ball or roller bearings, all sorts". Clearly, what fell under this entry were the ball bearings and not what, admittedly, are the accessories thereof. Accordingly, the conclusion of the Tribunal on thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial and without them it cannot be used effectively. Similar grounds were taken before the higher forum and the Supreme Court has clearly held however essential it may be that it cannot be an integral part of the main item and accordingly value of the item cannot be included. Following the ratio of the aforesaid decisions we accept the contention of the party and accordingly appeal is allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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