TMI Blog1977 (1) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Lloyd Sales Corporation at ₹ 1,800/- and the later in turn sold them to the approved dealers at a price of ₹ 2,800/-plus ₹ 500/- separately under an invoice (Rs. 250/- for Voltage stablizer and ₹ 250/- for service charges). The Asstt. Collector in his impugned Adjudication Order has held after considering the submission made by the appellants before him that the net assessable value under Section 4 of the Central Excises Salt Act, 1944 should be ₹ 2,200/- as against ₹ 1,800/- declared by the appellants about the stablizer it has been stated that all the Refrigerators sold through M/s. Lloyd Sales Corporation had inbuilt arrangement to fit a stablizer. Therefore the value of the stablizer has also b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Garg Co., Jawanda Refrigerators and Jogi Sales Corporation. respectively. The independent character of the above sales has not been disputed either in the Adjudication order or in the records. The sales to all the above three parties and to M/s. Llyod Sales Corporation are at the same price. Therefore, a wholesale cash price of the Refrigerators manufactured and cleared by the appellants is available at the factory gate and consequently this will be the wholesale cash price for the purposes of Section 4 (a) of the Central Excises and Salt Act, 1944 and the fact that the appellants sold 20% of the Refrigerators to Llyod Sales would not make the price of the wholesale sales to others any the less the wholesale cash price for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included in the assessable value. ln this connection I have seen the pamphlet of the Refrigerator entitled Here comes ZENITH 165-The Mini Giant published by the appellants. In the above pamphlet the appellants have stated below about the warranty: Five years warranty 5 years guarantee for sealed system and one year for the rest The service charges have not been mentioned in the above pamphlet although mention is made of after sale service about which the following instruction is indicated: Your maintenance problem let s look after them, backed by most efficient after Sales Care handled by experts who know their Zenith inside out. Remember, Your Authorised Service is just a phone call away. Therefore the plea of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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