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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 ..... d the submission made by the appellant in the grounds of appeal. In such a case the facts need to be verified that whether the parts and accessories are cleared along with machine if it is so the value should be included and if the parts and accessories cleared independently then no duty is demandable on such clearances on the parts. Appeal allowed by way of remand. - Appeal No. E/930/2009 - A/86454/2018 - Dated:- 21-5-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Sachin Chitnis, Advocate for Appellant Shri M.R. Melvin, Superintendent (A.R) for respondent Per : Ramesh Nair The issue involved in the present case is whether the value of the parts and accessories cleared along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sales tax but not disputed with the government is concerned there is not doubt that the said amount would be includible in the assessable value. The appellant have relied on the following case laws to assert that if the amount collected by them is as excess of the amount actually paid to government then no demand can be raised and the said value cannot be included in the assessable value. (i) 1997 (94) ELT 13 (SC)- Baroda Electric Meters Ltd. (ii) 2006 (195) ELT 279 (T) Indica Chemicals (iii) 2005 (187) ELT 382 (T) Pepsico India Holdings (iv) 2005 (191) ELT 641 (T) Gujarat Guardian It is seen that all the case laws relied by the appellant relates to the freight charges collected in excess of the actual. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 above impugned order, we find that the Ld. Commissioner (Appeals) considered that the parts and accessories are cleared along with the machine. Therefore there is a contradiction in the finding given by the Ld. Commissioner and the submission made by the appellant in the grounds of appeal. In such a case the facts need to be verified that whether the parts and accessories are cleared along with machine if it is so the value should be included and if the parts and accessories cleared independently then no duty is demandable on such clearances on the parts. Considering this observation, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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