TMI Blog1976 (8) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi on 5-8-1976. The Assistant Collector has held in the impugned order that the cost of legs, packing and service charges should form part of the assessable value of the T.V. sets manufactured and cleared by the appellants. He has, therefore, upheld the demand which was served on the appellants for realization of duty on account of value of the above items. The appellants have contended that leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an obligation under the agreement referred to above, to supply even parts if the sets got out of order during the period of guarantee. The appellants are not making any porfits out of the servicing charges and therefore these charges cannot form part of the assessable value under Section 4 of the Central Excises and Salt Act, 1944. 2. After going through the facts of the case and the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or without legs. If legs are supplied with T.V. sets, their price will be included in the assessable value and if legs are not supplied with T.V. sets their price will not be included in the assessable value. T.V. sets with legs and without legs can not be said to be identical goods and hence their price must be different. 3. About packing charges the appellants have stated during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly. Servicing charges are evidently post manufacturing expenses. The arguments of the Assistant Collector that since the service charges are paid at the time of the purchase of the new set they should be included in the assessable value is not reasonable because whatever charges have to be claimed by the appellants from the wholesale customers, he will claim them only when be sells the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
