2000 (1) TMI 525

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..... This appeal has been filed against the order of Commissioner (Appeals), who has remanded the matter back for re-consideration and determination of the value of a product supplied to Railways termed as Data Acquisition and Processing Equipment for Modern Oscillograp Cars . This product was supplied for the Railway wagons, by the appellant manufacturer. For this purpose, he manufactured certai .....

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..... loaded i.e. ruggedisation is not any physical existing goods, but are only in nature of charges per set, therefore amounts on account of this alleged item, cannot be added, in any case, they being after removal charges at site. 3. The learned SDR Smt. Radha Arun, appearing for Revenue took us through para 6 of the Grounds of Appeal which is an under : The learned Collector failed to appreci .....

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..... (b) As regards the eligibility of the deduction of the values of the bought out items we find that there is no finding or determination of the lower authority regarding the nature of the bought out item . In fact, as regards ruggedisation the learned DR fairly conceded that this was not a physical goods, but only certain charges for an activity, this would indicate, that no mind has been ap .....

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