TaxTMI 
TaxTMI 
1998 (2) TMI 332
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....of this plastic cannula. The Assistant Collector denied the deduction. The Collector (Appeals) compared the plastic cannula with eye dropper separately supplied with eye drops. The appellants relied upon the CEGAT judgment in the case of Metal Box of India Ltd. reported in 1983 (13) E.L.T. 956 (CEGAT). The Collector (Appeals) held that the ratio thereof was not applicable to the facts before him. He up-held the disallowance of the deduction, resulting in the present appeal coming up before us. 2. Shri T. Srinivasamoorthy, ld. Advocate arguing for the appellants, stated that the medicament could be administered even without the cannula. Thus, the cannula was not an indispensable part of the medicament. Therefore, its value was not includible in the assessable value of the medicament and the rejection of the claim for abatement was wrong in law. In support of his claim, he cited the following judgments : 1. 1997 (89) E.L.T. 3 (S.C.) - PSI Data Systems Ltd. - Value of Softwares not includable 2. 1993 (63) E.L.T. 565 (Tribunal) - Shree Pipes Ltd. - `O' Rings not includable in Assessable value Civil Appeal 15356 of 1996 dismissed on 3-3-1997 (S.C.) 3. 199....
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....t in the case of Nichrome Metal Works v. C.C.E. reported in 1996 (88) E.L.T. 448. He cited the judgment in the case of IGE (India) Ltd. v. CCE reported in 1991 (53) E.L.T. 461 and stated that where all the items were bought out and assembled at site, it has been held that manufactured, did take place. He stated that it was not material that the cannula was sent separately. It was still an integral part. This has been pointed out in the judgment in the case of Backer Mercer reported in 1995 (78) E.L.T. 336. 4. Since the substantial law, cited before us, made a distinction between the parts and the accessories, the Bench suggested that both sides should concentrate on establishing the identity of the impugned goods. For this purpose, some time was given, although the case was closed after hearing. The ld. Advocate has cited the following judgments : 1. 1996 (88) E.L.T. 448 - Nichrome Metal Works 2. 1989 (44) E.L.T. 763 - Bajaj Auto Ltd. 3. 1992 (58) E.L.T. 48 (Bom.) - Koron Business Systems Ltd. 4. 1991 (51) E.L.T. 212 (Bom.) - Koron Business Systems Ltd. 5. 1995 (78) E.L.T. 336 - Baker Mercer (India) Ltd. 6. 1994 (72) E.L.T. 44....
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....ent of the photo-copying machine. The High Court observed that timer and lens were the key parts without which the camera and in turn the copying machine would be useless and would not be sold. It was, in this situation that the cost of the bought out component was held to be includible. In the second cited case, the same assessees for the manufacture of the same machine were purchasing plates and black shields. The High Court observed that although, these goods were required for working of the machine, they could not be concluded to be parts and parcel of the machine. Holding them as accessories which could be purchased separately by the customers of the photo-copying machine, the High Court ruled that their value could not be included in the assessable value. 9. This distinction is valid irrespective of the manner in which parts or accessories are cleared with the main commodity. Thus, in their judgment in the case of Shriram Bearings Ltd. v. Collector of Central Excise, Patna, reported in 1997 (91) E.L.T. 255 (S.C.). The Supreme Court observed that cost of accessories would not be includible in the value of the main article even if said article was fitted with accessorie....
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....al Haemorrhoids are exceedingly common. 13. The pathology of internal Haemorrhoids is narrated as under : Pathology. - Internal haemorrhoids in association with the terminal divisions of the superior rectal artery are arranged in three groups at 3, 7, and 11 O'clock with the patient in the lithotomy position (fig. 1209). This distribution is due to the arterial supply of the anus whereby there are two subdivisions of the right branch of the superior rectal artery, but the left branch remains single. In between these three primary haemorrhoids there may be smaller secondary haemorrhoids. Each principal haemorrhoid can be divided into three parts : The pedicle is situated in the rectum just above the ano-rectal ring. As seen through a proctoscope, it is covered with pale pink mucosa through which large tributaries of the superior rectal vein can be seen. Occasionally a pulsating artery can be felt in this situation. The internal haemorrhoid, which commences at the ano-rectal ring and ends at the denate line. It is bright red or purple, and covered by mucous membrane. 14. In the clinical features, the following is the extract : Clinical Fe....
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....by digitally, such application is certainly not recommended where the piles are internally situated. The anal ring while it expands substantially when the faeces leave the rectum, it tends to resists access from the outside. The patient being subjected to rectal examination has repeatedly to be told to relax his sphicture muscles to assist the Doctor. In certain cases muscles relaxant medicament has to be orally administered. The plastic canulla, on the other hand, by virtue of its small diameter and also the conical tip faces no such resistence. 17. The plastic applicator can be easily washed and its tip rendered sterile before insertion in the rectum. The finger no matter how well washed, would not achieve the same degree of asepticity as the canula would. The canula would be preferable over the digit as means of application. In the case of possibility of infection, it would be mandatory to use the applicator. 18. In the first paragraph of our order, we have reproduced the printed instructions. The instructions do not give the consumer a choice between using the applicator and using the finger. The user is expected to follow the instructions and to fit the applica....