9911796707
TMI Blog2003 (12) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... hana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of duty and penalty we take up the appeal itself with the consent of both sides. 2. The appellants are manufacturer of Pneumatic and Electric Actuators classifiable under Heading 8412 of the Central Excise Tariff. In some of the cases their customer want to mount actuators on the ball valves, which are supplied by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h ball valves. As can be seen from the Heading 84.12 relating to pneumatic actuators and so also the HSN Explanatory Notes at page 1254, pneumatic actuators are presented separately. It is not that pneumatic actuators are part of the ball valves. So also on examination of the tariff description for valves under Heading 84.14 and also the HSN Explanatory Notes at page 1430, it is seen that valve, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing these on the ball valves. In the case CCE v. Kishore Pumps [1997 (91) E.L.T. 91], it was held that where there is an optional requirement to supply electric motors with P.O. pumps, the cost of the electric motors cannot be included in determining the assessable value of the P.D. Pumps. In the case of M/s. Kosan Metal Products Pvt. Ltd. v. UOI [1981 (8) E.L.T. 725], the Bombay High Court held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), who set aside the same by observing that receipt of the valve from their customer is an additional consideration and as such value of the same is required to be added in the assessable value of the appellants final product. 3. After hearing both the sides duly represented by Shri A.G. Kulkarni, learned Chartered Accountant for the appellants and Shri Sanjay Singhal, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
