9911796707
TMI Blog1976 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... C.L. Sawhney, who was accompanied by Shri Shanti Saroop Sood of the appellant unit. The appellants claim that grill is not an essential part of evaporative type of coolers which they manufacture and hence the value of the grill need not be included in the assessable value of the aforesaid coolers. In support of their above contention they have stated that they were selling coolers either with or w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d evaporative type of coolers in Notification No. 80/62 dated 24-4-1962. They have further clarified that they are making two types of coolers namely those which are fitted with exhaust and those which are fitted with blowers. The coolers with exhaust fans do not require grills at all. Finally they have contended that the Assistant Collector s order is hit by the time-bar under rule 10 and that if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erve that the grill serves an important function in a cooler in so far as it offers complete air control and also provides different or concentrated flow of any required direction. But for the grill the flow of the air from the blower type cooler will be more like a blast, which cannot be tolerated. Reliance on ISI standard cannot be accepted as an adequate plea firstly because the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observe that in the subject case a show cause notice was issued to the appellants under Rule 10A of the C.E. Rules and another show cause notice seems to have been issued to the appellants on June, 1975, under rule 10 of the C.E. Rules. The appellants declared their prices effective from 14-3-1972 and 18-3-1972 but did not show therein whether they included the price of grills or not. The above tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cooler and its value should be included in the value of the cooler for the purpose of assessment. (ii) Demands of duty from the appellants are hit by the time-bar under rule 10 of the C.E. Rules because duty was short levied through inadvertence or error on the part of officers concerned. Therefore demand of duty which is more than one year old under rule 10 of the Central Excise Rules is or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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