2000 (12) TMI 293

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..... Member (J)]. Both the above captioned appeals filed by the appellants are being disposed of by this common order as the issue involved therein is the same. 2. The appellants are engaged in the manufacture of vacuum cleaner alongwith standard accessories. They filed three classification lists dated 30-7-1992, 29-9-1992 and 9-10-1992 wherein they claimed classification of different models o .....

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..... ngaged in the manufacture of the vacuum clearner alongwith the standard accessories. The accessories claimed by them as optional for providing extra facility and enhancing the utility of vacuum cleaner machine, were bought out items and not manufactured by them. Admittedly, earlier the dispute arose as to whether the value of such optional accessories could be included in the assessable value of t .....

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..... ional accessories. 5. When the value of optional accessories is not includible in the assessable value of the main machine, i.e. vacuum cleaner for the purpose of Section 4 of the Central Excise Act for determining the duty amount, the question of their classification alongwith that machine, and chargeability to duty, does not arise. The appellants cannot be legally in the face of the earlier ju .....

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