9911796707
TMI Blog1996 (3) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed by M/s. Peico Electronics Electricals Ltd. (hereinafter referred to as `Peico ) being aggrieved with the order-in-appeal, dated 11-3-1985 passed by the Collector of Central Excise (Appeals), Calcutta. 2. The matter relates to the inclusion of the cost of Stylus while clearing gramophones/record players which fitted with the Pick Up Heads. In the Pick Up Heads the Stylus is fitted. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The matter was posted for hearing on 26-3-1996 when no one appeared for the appellants. The notice for today s hearing had been sent to the appellants on 23-2-1996. There is no response. As the matter is very old, the price lists involved are of the year 1975, we are proceeding to deal with the case on merits after hearing Shri Vijay Singh, learned SDR, who is present for the respondents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in that case was not correct. 5. We have carefully considered the matter. The appellants have stated that the Stylus were cleared from the factory. They were also clearing Pick Up Heads. While determining the assessable value of the Pick Up Heads, they were not including the price of Stylus, although Pick Up Head cannot work without the Stylus which is akin to gramophone needle. They have conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessable value in terms of Section 4 of Central Excises and Salt Act, 1944 had to be arrived at on the basis of the normal price of the goods when cleared from the factory. In this case, the goods cleared were gramophones/record players/Pick Up Heads. The Stylus was an essential item for the Pick Up Head which in turn was an essential component of the gramophones/record players. There is no doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately will have no bearing on the assessment of the Pick Up Head when such head is cleared from the factory along with Stylus. 7. In the earlier order of Collector of Central Excise (Appeals) i.e. dated 9-6-1981, it has been specifically stated that the Pick Up Heads were cleared without Stylus. In the present proceedings, we find that the Pick Up Heads were cleared with the Stylus, although the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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