TMI Blog1991 (11) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... e photo-copying machines are assessable to payment of excise duty under Tariff Item 33D of the Central Excise Tariff. The photo-copying machine consists of two main units, document copier and a processor unit. The document copier consists of a camera, a stand on which the camera is mounted and other attachments like timer, lens, screen, lamp holders, etc. The camera consists of bellows and the met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Assistant Collector, Central Excise was confirmed in appeal by the Appellate Collector of Customs and Central Excise by order dated September 15, 1977 and finally by Government of India, Ministry of Finance by order dated April 16, 1982 passed in revisional jurisdiction. The orders of the three authorities below are under challenge in this petition filed under Article 227 of the Constitution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere cannot be a camera without a timer and the lens. The petitioners are clearing the camera consisting of bellows and a frame and other attachments of document copier separately and these attachments and the camera are then assembled into the document copier at the site where the photo-copying machine is to be installed. The camera when assembled into the document copier includes the timer and le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in 1988 (34) E.L.T. 662 (Diamond Clock Manufacturing Co. Ltd. v. C.C.E., Pune) that even in cases where essential parts of the machine are not manufactured by the petitioners but are merely fitted before clearance, the value of the parts cannot be included while determining the assessable value. Shri Shah submitted that the decision of CEGAT was challenged before the Supreme Court in an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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