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TMI Blog1990 (10) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... he question involved in these appeals is whether certain parts mentioned below are components or accessories of the IC Engines manufactured by the appellants and supplied to a manufacturer of sprayers. The Department held that the value of these parts, being components, should be included in the assessable value of the IC Engines and raised a demand for the period 29-9-1974 to 30-6-1976. The other part of the proceedings is that the appellants asked for a refund of the duty paid by them during 1-12-1976 to 31-7-1978 on the ground, that the value of the concerned parts was not includible in the value of the I.C. engines. 3. The four parts in question are as follows : Throttle Lever, Bowden Cable, Fuel Tank and Fan Unit. 4. Shri Haksar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t them. Shri Prabhat Kumar, the ld. JDR argued that the four parts are not only component parts of the engine but are absolutely essential for the engine to function in a manner required. He argued that the blowers were essential for spraying of insecticides; that the fan unit supplies air to the cylinders for cooling; that as a engine cannot function without fuel, the fuel tank is an essential component and that Throttle Lever and Bowden Cable are used to regulate the speed of the engine and are therefore, essential parts. He also supported the application of Rule 10A arguing that what was involved was non-levy and the circumstances were not covered by Rule 10A. 5. Shri Haksar in his rejoinder submitted that the Department confused the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded that the Fan-Unit does supply air to the cylinder (of the engine) for cooling. Therefore, it cannot be said that the fan unit is merely an accessory and not an Integrated Part . Similarly, could any I.C. Engine operate without fuel, which has necessarily to be stored in a fuel tank. Therefore, it would not be wrong to held that likewise Fuel-Tank is also an essential part of an engine. As regards the other two parts, viz., Throttle Lever and Bowden Cable, it is observed that these are used to regulate the speed of the engines. In this regard, I may say that the expert opinion has been rather perfunctory and to see the least, solicited by putting a leading question by the appellants in their letter, dated 22-7-1976 to the Principal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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