1999 (10) TMI 384

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....supplied by the appellants to a School would be liable to be considered as an integral part of the Personal Computer System and therefore whether its value is to be included in the value of the Computer system supplied. 2. Heard Ld. Consultant Shri Parthasarathy for the appellants and Shri S. Kannan, Ld. D.R. 3. Ld. Consultant submits that in the Order-in-Appeal impugned namely No. 71/99 dated 12-4-1999 while the Ld. Commissioner (Appeals) has given substantial relief on other accessories, he has held that the Control system for multiple key board and monitors valued at Rs. 45,000/- "is considered as essential" and therefore its value is to be included. Ld. Consultant submits that they are not the manufacturers of this contr....

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....the opinion of Ld. Commissioner, is an essential item. However, no reasons to come to that conclusion have been adduced therein. He, therefore submits that since the matter lies on a short compass, the appeal itself may be decided on merits. 4. Ld. D.R. reiterates the Order-in-Appeal and has no objection in the appeal itself being considered as the issue lies on a short compass. 5. We have considered the rival submissions and records of the case. Since the issue lies on a short compass, we grant waiver and stay of the recovery of the amounts and proceed to consider the appeal itself. 6. On a careful consideration of the issue, we find that the control system card is clearly a peripheral or an accessory and cannot be ....