9911796707
TMI Blog1998 (4) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ant of jurisdiction. Thereafter the Competent Authority took up the adjudication. 2. The appellant is engaged in the manufacture and supply of Computers including central processing units and principal devices. The appellant had supplied these excisable goods under two specific contracts to two buyers. Price Lists in Part II were filed along with copies of the contracts or purchase orders and on approval of the same, goods were cleared on payment of duty. The contracts referred to six items, namely, Computer System Hardware, Real Time Process Controller etc., Dot Matrix Printer, Pot Control Panels, Software and system engineering charges, and Installation and Commission Charges. Out of the six items, appellant declared price of only i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articulars and stated that the appellant deliberately evaded payment of duty by resorting to undervaluation. There is no dispute that the copies of the contracts were submitted along with the price lists. Admittedly the price lists did not refer to or include the disputed charges. Admittedly the contracts specifically referred to the disputed charges. As we have indicated, the contracts provide the break-up figures of the various items, one of them being Software and System Engineering Charges in one case and Technical Service Charges in the other case. The contracts also clearly indicated that excise duty included in the contracts was calculated after excluding these charges. If the charges are to be included in the assessable value, it ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Counsel for the appellant conceded that element numbers 1 and 2 are includible in the assessable value. The dispute now relates to elements (3) to (6). 6. Element No. (3) is Environmental Specifications, that is, protection to be provided to the computer machine by the buyer while using the machine. By Flexibility Expansion is meant advice given in relation to the capability of the computer to undertake a few more function in future as and when required. Element No. (4) relates to a system for keeping the computer with other attachments at the site of the buyer. Element No. (6) relates to Layout of the Front Panel, that is, a device for control of the system in buyer's premises. In our opinion, none of these elements has any beari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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