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TMI Blog1999 (9) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... r : S.L. Peeran, Member (J)]. In both these appeals common question of law is involved and hence they are taken up together for disposal as per law. By Order-in-Original No. 121/92 dated 28-9-1992, the Collector of Central Excise, Alwar has confirmed duty demand of Rs. 8,60,074.92 in respect of fittings which were cleared along with the sanitary ware by holding that the value of the fittings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to be added to the assessable value. In particular, he relies on the judgment of Apex Court rendered in the case of Shriram Bearings Ltd. v. CCE as reported in 1997 (91) E.L.T. 255 (S.C.) wherein the Apex Court held that the cost of accessories are not includible in the assessable value of the main article even if the said article fitted with accessories at the time of clearance and no sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CCE as reported in 1996 (88) E.L.T. 83 (Tri.) wherein bought out items were invoiced and supplied separately on specific demands of customers were held not to be included in the assessable value of the goods namely Value of G.I. pins. Further reference was made in the case of Amco Batteries Ltd. v. CCE as reported in 1996 (88) E.L.T. 66 (Tri.) wherein 'Steel Plate" supplied by the customers wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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