Appeal successful: additional fittings not part of cistern value.

The Tribunal allowed the appeal, determining that the additional fittings provided by the appellants for the flushing cistern were accessories and not integral parts. The value of these fittings should not be included in the assessable value of the cistern, based on the distinction made from previous rulings where certain items were considered integral to the main product.

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Issues involved: Valuation of flushing cistern parts and accessories.

Summary:

Issue 1: Valuation of flushing cistern parts
The appellants manufactured the ceramic portion of the flushing cistern and provided additional fittings like handle assembly, ball valve assembly, overflow assembly, syphon assembly, outlet flange assembly, and flush pipe assembly to make it functional. The Revenue argued that these fittings are essential parts of the cistern and should be included in the assessable value. The Tribunal considered previous judgments and held that the boughtout items should be considered as accessories only, not integral parts of the cistern. Citing the decision of the Bombay High Court, the Tribunal ruled that the value of the boughtout items is not includable in the assessable value of the cistern, as they are accessories and not essential parts. The Tribunal distinguished this case from previous rulings where certain items were deemed integral to the main product, emphasizing that in this instance, the boughtout items were not integral to the ceramic cistern manufactured by the appellants.

Conclusion:
The Tribunal allowed the appeal, considering the boughtout items as accessories only, and ruled that their value should not be included in the assessable value of the flushing cistern.

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