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TMI Blog2013 (6) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... l Shri Jain submits that major item of the goods were to be supplied in terms of two divisible contracts and those were imported for supply to Airport Authority. Only a minor part called interrogator manufactured by the appellant was supplied to that authority and Excise duty thereon was paid as per pages 162, 164 and 166 of the appeal folder. There is no excise duty liability on that supply. But, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services are separated by the action of the department issuing different show cause notice for taxing taxable services, above items taxed in the present adjudication automatically get excluded from the assessable value. That too those items are beyond purview of excise duty levy. 3. Learned Counsel explaining on above said items submits that documentation does not at all relate to the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he says that, said aspect was dropped in the adjudication. According to him only documentation, training to customer and amortization of cost was bone of contention of Revenue to bring the appellant to the adjudication proceeding. 8. With the aforesaid averment, learned Counsel submits that there may not be levy of Central Excise duty on the service in disguise under Central Excise Act, 1944. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made making imports and a minor parts manufactured by the appellant have suffered duty. 11. In view of the above, there arise no liability at all on the supply part of contract executed by the appellant and service contract was discernible to recognise supply and service as separate contracts. Law relating to taxation of goods and service are separately enacted. The taxable service are taxed un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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