2000 (12) TMI 293

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....ellant. Shri A.K. Mehta, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - Both the above captioned appeals filed by the appellants are being disposed of by this common order as the issue involved therein is the same. 2. The appellants are engaged in the manufacture of vacuum cleaner alongwith standard accessories. They filed three classification lists dated 30-7-19....

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....s and gone through the record. 4. The facts are not much in dispute. The appellants are engaged in the manufacture of the vacuum clearner alongwith the standard accessories. The accessories claimed by them as optional for providing extra facility and enhancing the utility of vacuum cleaner machine, were bought out items and not manufactured by them. Admittedly, earlier the dispute arose as....

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.... and for enhancing the utility of the machine. The vacuum cleaners were complete without such optional accessories. 5. When the value of optional accessories is not includible in the assessable value of the main machine, i.e. vacuum cleaner for the purpose of Section 4 of the Central Excise Act for determining the duty amount, the question of their classification alongwith that machine, an....