2005 (12) TMI 311

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... grieved with the order passed by the Commissioner (Appeals) revenue has challenged the same. We have heard the learned SDR and gone through the impugned order. For better appreciation, we reproduce the relevant paragraph of the Commissioner (Appeals) order : I have carefully gone through the grounds of appeal, the impugned Order-in-Original, relevant governing case laws and records of persona .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rately and not along with machine on the only ground that he had not come across any practice in the ordinary course of trade to supply, compulsorily, new spare parts along with the second hand machinery. In this regard, I find that the Accessories (Condition) Rules, 1966 issued vide Notification. No. I8-CUS., dated 23-1-1963 clearly provides that accessories, spare parts and maintenance or repair .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bove, the revenue in the grounds of appeal has simply reiterated that Commissioner (Appeals) has wrongly accepted the invoice value and has wrongly held that the value of spares is not to be included in the value of the machine. After going through the impugned order of the Commissioner (Appeals), we find that he has relied upon the relevant rules of valuation and no infirmity is found therein. Ac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X