TMI Blog2016 (8) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... re specifically designed to work with the food processor and cannot be used inter-changeably with any other machine. It is also obvious that the food processor basic unit is of no use to the customer without the accessories, which are essential for exploiting the entire function of the food processor. This leads us to the reasonable conclusion that the bifurcation of the complete food processor into basic unit and other essential parts described as optional accessories and packed in separate boxes and marked with separate MRPs and cleared in equal numbers, has been done with the purpose of wrongly claiming lower rates of excise duty under Section 4 for the accessories. Accordingly, the food processor basic unit along with the accessories ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into a separate packing with a separate MRP but paid duty on the accessories under the transaction value claiming that the MRP assessment will not be applicable to the accessories since they do not contain self-contained electric motor. The Department investigated and came to the conclusion that the food processor basic units as well as accessories are to be assessed together under MRP and demanded differential duty to the extent of ₹ 29,45,585/-. The Original Authority, vide his order dated 31.03.2007, confirmed the demand, which was also upheld by the First Appellate Authority in the impugned order. The appellant is in appeal before this Tribunal against the impugned order. 2. The contention of the appellant is that since normall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessor basic unit is of no use to the customer without the accessories, which are essential for exploiting the entire function of the food processor. This leads us to the reasonable conclusion that the bifurcation of the complete food processor into basic unit and other essential parts described as optional accessories and packed in separate boxes and marked with separate MRPs and cleared in equal numbers, has been done with the purpose of wrongly claiming lower rates of excise duty under Section 4 for the accessories. Accordingly, we take a view that the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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