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TMI Blog2004 (2) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... C. Mamgain, Member (T)]. This appeal is filed by M/s. Superflo Pvt Ltd. against the Order-in-Appeal No. 9/2000 (H-I) C.E., dated 24-1-2000, passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad. 2. The appellants are the manufacturers of sanitary valves, namely bottom inlet valve, side inlet valve, outflow valve etc. falling under Chapter sub-heading No. 3922.90 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed by the adjudicating authority and appeal filed by the party was rejected by the Commissioner (Appeals) as per the impugned order on the ground that bought out items are used as fitment with the flushing cisterns. The valves manufactured by the appellants are used in the flushing cisterns and these bought out items are in the nature of compulsory accessories for the cisterns without which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bought out items are not components for the manufacture of the valves in question. These bought out items have their own independent use in the flushing cisterns and are not essential accessories or parts in relation to the valves manufactured by them. The bought out items are meant for fitment in the flushing cisterns at the consumers end and the items are not fitted at the time of removal of ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs who want the valves along with other accessories like nuts, bolts, etc. for fitting in the flushing cisterns or the over head tank. These bought out items do not contribute anything for manufacture of the valves. Since it is classifiable separately, simply clearing the bought out items along with valves does not make the bought out items liable for duty. We, therefore, find no merit in the stan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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