9911796707
TMI Blog1987 (10) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. - The appellants manufacture Walkie Talkie sets and spare parts thereof. Sometime in 1985, Central Excise department noticed that the appellants were paying central excise duty on the value of co-axial feeder cables which they were supplying to their customers and were billing them in the invoices issued by them during the period 1-5-1985 to 30-6-1985. The appellants pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial feeder cables in desired lengths were supplied with the Base Station/Walkie Talkie sets. He recorded that co-axial feeder cables so supplied were required to connect the antenna to the transceiver and, therefore, held that co-axial feeder cables are essential to such sets. He, therefore, stated that these cables made to specifications were essential parts of the other equipment. He rejected th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier judgment of the Tribunal water tanks were considered as parts of water coolers for the purpose of valuation. On the same analogy the cable should be considered as part of the equipment manufactured by the appellants. The learned S.D.R. further submitted that the invoices show that the co-axial cable is used to connect the antenna to the walkie talkie set and the cable is made to specificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as part of their trading operations and not as part of their manufacturing activities. We have also perused a copy of the Appellate order passed by the Collector on 6-11-1986 in respect of the same appellants. 8. Taking into consideration all these facts and circumstances, we hold that for the purpose of assessment of the base stations and walkie talkies manufactured by the appellants, the val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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