1998 (5) TMI 127

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....e Appellant. Ms. Reena Khair, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The order passed by the Collector (Appeals) challenged in Appeal No. E/5464/91-A disposed of four appeals filed by the present respondent against four different orders passed by the Assistant Collector. The department has filed only one single appeal against the order passed by the Collector (A....

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.... clearing the goods on payment of duty on the approved value. It was found subsequently that certain bought-out components and imported components were brought to the respondent's factory and tested and supplied along with the Tape Recorder in single packet to the buyers. On this basis two monthly returns were assessed determining the duty payable on the total assessable value including the value ....

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....ly at the option of buyers. The Collector (Appeals) accepted these contentions. In the two memoranda of appeals, it is stated that the bought-out items will be of no use unless they are used in conjunction with the product manufactured and supplied by the respondent, that optimum use of the product would be possible only if the accessories are used along with the product. As the bought out items w....