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2016 (6) TMI 1019 - CESTAT NEW DELHI

2016 (6) TMI 1019 - CESTAT NEW DELHI - TMI - Valuation - inclusion of the value of ECP while discharging the duty liability on RMPU - manufacture of Roof Mounted Package units (RMPU) and Electric Control Panels (ECP) for supply to the Indian Railways for air-conditioning the railway coaches - Held that:- The point for decision is whether or not to add the value of ECP in the value of RMPU for discharging duty liability. It is an admitted fact that RMPU is an air-conditioning machine falling unde .....

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l) Shri B.L. Narsimhan, Advocate for the appellant Shri R. K. Mishra, DR for the respondent ORDER The appellants are engaged in the manufacture of various types of air-conditioners and parts thereof. They were also engaged in the manufacture of Roof Mounted Package units (RMPU) and Electric Control Panels (ECP)for supply to the Indian Railways for air-conditioning the railway coaches. After certain inquiry, proceedings were initiated against the appellant for recovery of differential duty on the .....

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he interpretation of Section Notes-2 and 3 of the said Section has been mis-applied without reference to the facts. (c) RMPU is an air-conditioning machine and it is the case of the Department that is not a machine. It is not correct or legally tenable to allege that various items, which are cleared together are to be taken into consideration for assessing the machines which attracted the higher rate of duty. (d) Railway place orders indicating separate price for RMPU and ECP. These two distinct .....

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iterated the findings in the impugned order and stated that the value of ECP is to be added for assessment of RMPU in view of the discussion and findings as recorded in the impugned order. 4. We have heard both the sides and examined the appeal records. 5. The point for decision is whether or not to add the value of ECP in the value of RMPU for discharging duty liability. It is an admitted fact that RMPU is an air-conditioning machine falling under heading 8415 and ECP is an Electric Control Pan .....

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sed the question whether ECP and RMPU manufactured and cleared by the noticee are two distinct and independent products or ECP is an integral part of RMPU and together they constitute one product, i.e. air-conditioning system. According to us, the very approach made by the Commissioner is not correct. Air-conditioning system comes into existence only upon assembly at the site of different machines and parts thereof. The clarification given in the Board s circular as referred above, is relevant i .....

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