1979 (12) TMI 71

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..... tioners. 2. An apportunity for personal hearing was offered to the petitioners but they did not avail of the same. Government accordingly proceed to dispose of the revision application on the basis of the written submissions and on the facts of the case, as seen from the records of the case. 3. The short point to be decided is as to whether the value of the chutney-attachment manufactured by t .....

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..... on is quite clearly covered by the aforesaid explanation. The fact that grinder mixers are sometimes sold by the petitioners without this attachment would make no difference to the case where a grinder is sold with the attachment. Wherever this attachment has been sold with the mixer (even if invoiced separately), the value therefore has to be included in the assessable value of the grinder mixer .....

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