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TMI Blog2003 (2) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of electronic push button telephones. The dispute in the present case is regarding 1 + 1 system of telephones. This system consists of two units, namely, Secretary Station and Executive Station which can be mutually interchanged. The system has features of call transfer facility, secrecy and consultation in addition to working as ordinary telephone. The system is supplied along with a Power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility and secrecy and consultation are not possible without AC adaptor. 3. During the hearing of the case the learned Counsel appearing on behalf of the appellant has submitted that it is well-settled that accessories are separate from the goods of which they form accessories and that the value of accessories cannot form part of the assessable value of the goods of which they are accessories. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 813 was rendered after taking into account the decision of the Apex Court in the case of PSI Data Systems v. CCE - 1997 (89) E.L.T. 3(SC) and the decision in the case of ORG Systems v. Collector - 1998 (102) E.L.T. 3 (S.C.). As against this the Learned SDR has relied on decision of the Tribunal in the case of Nichrome Metal Works v. CCE, Pune - 1996 (88) E.L.T. 448, wherein the Tribunal held as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... better or convenient utilization of the machines but is not a part of any particular machine. It combines with many machine but is not an integral part of any. In these facts and circumstances, we are of the view that the appellant's case is covered in their favour by the decision of this Tribunal in the case of Manohar Brothers (Capacitors) (P) Ltd. v. CCE, Mumbai - 1999 (107) E.L.T. 813. 5. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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