9911796707
TMI Blog1998 (3) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... J)]. The short question for consideration is whether value of CID Joints material is includible in the assessable value of A.C. Pressure pipes manufactured by the appellants and supplied to the Public Health Engineering Department and other customers. 2. The appellants are engaged in the manufacture of A.C. Pressure pipes falling under Chapter Heading 6804.30 of the Central Excise Tariff A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. E/2143/86-A and the view taken by the Tribunal was upheld by the Supreme Court as per Civil Appeal No.15356 of 1996 by which the appeal filed by the Department was dismissed. 3. Shri M. Ali countering the arguments submitted that the department is concerned with reference to the supply of CID Joint Material to the Public Health Engineering Department and in view of the specific contract in be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CID joint material is includible in the assessable value of pipes. Admittedly, these are bought out items. It is also clear from the record that these items were supplied only to the Government Department and not to others. Hence, it can be arrived at the conclusion that this is only optional and not compulsory. Although Mr. Ali contended that these items were supplied with a specification but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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