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TMI Blog2018 (6) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent Per : Ramesh Nair The issue involved in the present case is whether the value of the parts and accessories cleared along with machinery should be included in the assessable value of the machinery. 2. Shri Sachin Chitnis, Ld. Counsel appearing on behalf of the appellant submits that an identical issue of the appellant itself was heard in appeal No. E/462/2008 on 6.11.2017, the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paying duty when such parts and accessories are cleared independently as replacement. The impugned order does not deal with this issue. It is not in dispute that the parts and accessories are bought out items and if the same are supplied as such no duty liability would arise as there is no manufacturing activity. Consequently the demand on this count is set aside. 6. In so far as demand of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transportation service was held to be not includible in the assessable value. In the instant case however the deduction of sales tax is available only on actual basis and thus any amount collected in excess of the actual would form part of the assessable value. In view of above, the demand on the second count is upheld. 7. The appellants have also raised the issue of limitation on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red along with machinery the value of such parts has to be included in the value of the machine. The contention of the appellant is that they have included the value of parts and accessories when such parts are cleared along with machine in set. However when the parts and accessories were cleared as such in that case on the value of such parts the duty is not sustainable. On observation of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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