1987 (10) TMI 151

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.... Shri S. Krishnamurthy, S.D.R., for the Respondent. [Order Per : I.J. Rao, Member (T)].  - The appellants manufacture Walkie Talkie sets and spare parts thereof. Sometime in 1985, Central Excise department noticed that the appellants were paying central excise duty on the value of co-axial feeder cables which they were supplying to their customers and were billing them in the invoices ....

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....s) observed that according to the invoices furnished along with the appeal and later, co-axial feeder cables in desired lengths were supplied with the Base Station/Walkie Talkie sets. He recorded that co-axial feeder cables so supplied were required to connect the antenna to the transceiver and, therefore, held that co-axial feeder cables are essential to such sets. He, therefore, stated that thes....

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.... 6. Shri Krishnamurthy, the learned S.D.R. opposing the arguments submitted that according to the earlier judgment of the Tribunal water tanks were considered as parts of water coolers for the purpose of valuation. On the same analogy the cable should be considered as part of the equipment manufactured by the appellants. The learned S.D.R. further submitted that the invoices show that the co....