2005 (9) TMI 425

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..... espondent. [Order per : Moheb Ali M., Member (T)]. These appeals are by the Revenue against the order of the Commissioner (Appeals), Pune. The respondents are manufacturers of optical fibre cables falling under Chapter Heading 8544 of the schedule to the Central Excise Tariff Act, 1985. The appellants were served with a show cause notice demanding duty on bought out items such as cable j .....

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..... out items become part of the cable network but not of cables themselves. He observed that the bought out items neither become part of the cables nor any case has been made out for adding the value of the bought out items to the assessable value of the cables. The Revenue is aggrieved by these findings on the ground that the bought out items are accessories of the optical fibre cables and therefore .....

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..... be treated as one commodity for the purpose of assessment. It is also contended that the goods are classifiable under Chapter 85 and the value of all the bought out items should be included in the value of the cables when cleared from the factory. 2. Heard both sides. 3. The respondents contend that the Revenue proceeds on the basis that the bought out items in question were kept in a box and .....

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