TaxTMI 
TaxTMI 
1998 (6) TMI 201
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...., SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - The question involved in the present appeal is whether the value of straws supplied along with the beverage known as `Frooti' is to be included in the assessable value of the later product. The adjudicating authority namely Additional Collector, Central Excise, Bombay-3 has held as follows :- "The fact remains that without ....
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....`Frooti' is by pouring in glass after cutting the `Frooti packet' as mentioned above. He has drawn our attention to the appellants' reply to the show cause notice available at the pages of 50 and 51 of the appeal papers in which the figures of sale of straws as a percentage of the sale of the product 'Frooti' has been given. From the perusal of the figures we observe that sale of straws as percent....
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....ectric motor is a part of P.D. pump and its value should be included in the value of the P.D. pump. It is the option of a customer of P.D. pump to take the electric motor from the P.D. pump manufacturer, or he may use his own motor which may be available with him previously or he may buy it from some other source or he may use another source of power to work the P.D. pump. In the same way, he subm....
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....d SDR, in that case are that if electric motor is supplied along with P.D. pumps there was an extra charge for electric motor but in the present case he submits, the value of straw is included in the value of `Frooti' in that when straws are supplied along with Frooti no extra charge for straw is collected by the apellants. In this view of things he submits that value of straws should be included ....