2003 (9) TMI 607

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....he Appellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the assessee challenge is against the order passed by the Commissioner (Appeals) dated 23-12-2002. The appellant is engaged in the manufacture and sale of Home Soda Maker falling under Central Excise Tariff Heading 8422.80 and its components and parts suc....

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....inder is kept in such a way that it can be attached to the body of soda maker. Cylinders with CO2 are cleared for sale to those customers who wanted extra gas cylinder. It is further pointed out that when the cost of CO2 inside the cylinder would come to only Rs. 35/-, the cost of cylinder will be more than Rs. 210/-. Therefore, according to the appellant, it is clear that what is being sold is no....

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....ote 2(b) and (4) of Section XVI of Central Excise Tariff would clearly show that what is sold by the assessee, namely, cylinder filled in CO2 is only a component of home soda maker. Section Notes 2(b) and (4) read as follows : "2(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine....