9911796707
TMI Blog1976 (8) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... d have also examined the oral arguments advanced before me during the course of personal hearing at Delhi on 5-8-1976. The Assistant Collector has held in the impugned order that the cost of legs, packing and service charges should form part of the assessable value of the T.V. sets manufactured and cleared by the appellants. He has, therefore, upheld the demand which was served on the appellants f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sale. The servicing charges are paid by the appellants to the above named party and they are under an obligation under the agreement referred to above, to supply even parts if the sets got out of order during the period of guarantee. The appellants are not making any porfits out of the servicing charges and therefore these charges cannot form part of the assessable value under Section 4 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.V. sets should be determined with reference to the fact whether the T.V. sets are supplied with legs or without legs. If legs are supplied with T.V. sets, their price will be included in the assessable value and if legs are not supplied with T.V. sets their price will not be included in the assessable value. T.V. sets with legs and without legs can not be said to be identical goods and hence th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entified separately, the cost of the entire packing should be included in the assessable value, and I order accordingly. Servicing charges are evidently post manufacturing expenses. The arguments of the Assistant Collector that since the service charges are paid at the time of the purchase of the new set they should be included in the assessable value is not reasonable because whatever charges hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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