9911796707
TMI Blog1990 (10) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ors falling under T.I. 29(A) of the erstwhile CET. During the period relevant for the purpose of this appeal, it was a small scale unit, holding L-4 licence availing of exemptions available to S.S.I units from time to time. Price lists had been filed in Part I since 1981 classification lists had been filed effective from 1-4-1983, showing exemption from duty for 1st clearances of ammonia compressors of Rs. 2.5 lakhs to be cleared by or on its behalf from one or more factories for home consumption during the period 1983-84 vide Notification No. 64/83 dated 1-3-1983 exemption from SED under Notification No. 86/83 dated 1-3-1983. Exemption from duty in terms of Notification No. 80/62 was claimed in respect of parts of refrigerating air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has valued the compressors at Rs. 31,798.00 while the value declared by the assessee in the price list is Rs. 8,500.00. The value in each financial year has been taken into account as the value of compressors plus value of set of fittings. The value of compressors has been calculated on the basis of the price list of one M/s Sunder Singh Sons and on the basis of market enquiry. Description 1981-82 1982-83 1983-84 1984-85 Value of compressor charged 2,88,000/- 2,06,500/- 2,24,500/- 15,000/- Value of accessories 15,50,172/- 11,86,500/- 13,63,890/- 82,000/- Total value charged for the compressor including the value of accessories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1984-85 Value of Compressors Value of set of fittings 15,000.00 74,494.00 89,494.00 The Central Excise Duty for the relevant period has been worked out as under: Year Rate of Duty BED SED 1981-82 (Aug. 81 onwards) 125% + 5% of BED 20,88,535.00 Rs. 1,04,426.75 1982-83 -do- 15,78,897.00 78,944.87 1983-84 from 1-4-83 to 30-9-83 of value of Rs. 4,42,018.00 50% of 125% plus 5% SED (from 1-10-83 to 30-3-84 of value 9,94,240/- @ 50% of 80% BED plus 5% SED) 2,76,261.25 3,99,696.00 13,813.06 19,984.00 1984-85 upto 9-5-84 50% of 80% BED plus 5% SED 15, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturers, we find that the Department seems to have relied on delivery challans of purchases of the appellant to take into account only 6 items of accessories (the delivery challans produced by purchasers such as M/s Dalal Ice Factory). 8. In the above circumstances, we rule out computation of assessable value in terms of Section 4, Rule 6(b)(i) is also ruled out as there are no comparable goods with genuine comparable prices. We are left with Rule 6(b)(ii). This rule has been resorted to by the Department and in the absence of costing data from the appellant, the annual assessable value has been arrived at after allowing abatement of selling prices of non-dutiable accessories which is not in conformity with Section 4 or Rule 6. We al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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