9911796707
TMI Blog2003 (9) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... ice K.K. Usha, President]. In this appeal at the instance of the assessee challenge is against the order passed by the Commissioner (Appeals) dated 23-12-2002. The appellant is engaged in the manufacture and sale of Home Soda Maker falling under Central Excise Tariff Heading 8422.80 and its components and parts such as cylinders, bottle guard etc. falling under Tariff Heading 8422.90. The is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders with CO2 are cleared for sale to those customers who wanted extra gas cylinder. It is further pointed out that when the cost of CO2 inside the cylinder would come to only Rs. 35/-, the cost of cylinder will be more than Rs. 210/-. Therefore, according to the appellant, it is clear that what is being sold is not CO2 but cylinder filled with CO2 which is part of the soda maker and, therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee, namely, cylinder filled in CO2 is only a component of home soda maker. Section Notes 2(b) and (4) read as follows : 2(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of Heading No. 84.79 or Heading No. 85.43) are to be classified with the machines of that kind or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e home soda maker filled with CO2 was to be treated as part of home soda maker. We cannot agree with the view taken by the Commissioner (Appeals) that customer comes to purchase CO2 and, therefore, the sale is primarily of CO2. CO2 filled in any type of container or cylinder will not be of use to a purchaser who wants to replenish the cylinder containing CO2 attached to home soda maker. He is ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
