9911796707
TMI Blog1998 (8) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant who also purchased or imported capital spares , mandatory spares and special tools , etc. for supply to NTPC. The dispute arose on a price list filed by the appellant. The price list declared the assessable value on the basis of the value of 72 wagons required to be manufactured and supplied. The price list was approved by directing that the price of capital spares, mandatory spares, special tools and equipment also covered by the same contract would be included in the assessable value of the Railway Wagons. This order, having been confirmed by the Collector (Appeals), the appellant has filed the present appeal. A copy of the contract is seen at pages 14 to 28. The contract was for supply of 72 complete wagons, 8 complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or were bought-out items. These assertions made by the appellate authority do not find any basis in the show cause notice, nor are these assertions supported by any materials on record. 4. There is no dispute that appellant had paid duty on the price of the wagons, as such, manufactured and supplied to NTPC. The dispute is about certain other goods included in the contract. Page 2 of the contract shows that the appellant was required to supply 72 wagons, certain capital spares , certain mandatory spares and two sets of special tools and equipment. The spares under the heading capital spares in the contract were six bogies complete in all respects including wheel axle sets, bearings, brake rigging, etc. and 16 wheel and axle sets moun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsibility of the buyers. We fail to see how responsibility for maintenance has any bearing on the question of includibility of the price of special tools and equipment in the assessable value of wagons. It is not the case of the department that any law required that wagons can be used in the public place only if special tools and equipment are in the wagons. The show cause notice did not contain any justification for the inclusion of the value of these special tools and equipment in the assessable value of wagons. The impugned orders also do not refer to any justification in this behalf. In these circumstances, we hold that the price of the special tools and equipment cannot be included in the assessable value of wagons. 7. For the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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