TMI Blog2004 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : C.N.B. Nair, Member (T)]. - The appellants are manufacturers of I.C. Engine parts like piston and gudgeon pins. The appellants also procure and supply piston rings and circlips. These bought out items are at times supplied along with manufactured items, and at other times, separately. Under the order impugned herein it has been held that the bought out piston rings and circli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the relevant period, about 44% of pistons were cleared without circlips and 88% pistons were cleared without piston rings. The appellant have also pointed out that there is no classification in excise as piston assembly inasmuch as, Tariff Item 84.09 deals with parts suitable for use solely or principally with the engines of Heading No. 8407 or 8408 . During the hearing of the case, learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering College, Chandigarh. We may read his opinion : This has reference to your office letter No.V(48) 15/128/CE/AA R/95, dated 31-11-2001 regarding above mentioned subject. Rings and Circlips are essential parts of the Piston assembly. However, for each assembly, fixed number of rings and circlips are required. For details one just have to see the part list in the assembly drawing which will s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that one item forms part of another item. Since excise duty is on manufacture, a manufacturer would be liable to pay duty only on the goods manufactured by it and not on all the goods supplied by it. For the sake of convenience, a buyer may request a manufacturer of one item (and that manufacturer may agree also) to procure other items and supply them along with the manufactured goods. Such orderi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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