2004 (3) TMI 131

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..... in appeals. They are a Public Sector Undertaking. The dispute is about the Central Excise valuation in respect of Air Traffic Control System (ATC) supplied by them to Air Force, Air India Ltd. Airport Authority of India. The ATC system consists of (i) VHF transmitter (ii) VHF AM receiver (iii) remote control and their accessories. The accessories are in the nature of aerial, cable, head phones, ha .....

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..... t a permissible consideration for the purpose of central excise assessment. The appellants contend that, excise being a levy on manufacture, duty liability will be restricted to the goods manufactured by an assessee and not the goods supplied by an assessee. Learned Counsel has also pointed out that it is settled law that bought out accessories ''however essential" cannot be treated as part of the .....

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