2004 (2) TMI 524

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....pellant. Shri Kumar Santhosh, SDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. - This appeal is filed by M/s. Superflo Pvt Ltd. against the Order-in-Appeal No. 9/2000 (H-I) C.E., dated 24-1-2000, passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad. 2. The appellants are the manufacturers of sanitary valves, namely bottom inlet valve, side ....

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....es and without which the valves cannot function in a normal way. The demand was confirmed by the adjudicating authority and appeal filed by the party was rejected by the Commissioner (Appeals) as per the impugned order on the ground that bought out items are used as fitment with the flushing cisterns. The valves manufactured by the appellants are used in the flushing cisterns and these bought out ....

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....nk. Though the customers generally order for the valves along with the bought out items, the bought out items are not components for the manufacture of the valves in question. These bought out items have their own independent use in the flushing cisterns and are not essential accessories or parts in relation to the valves manufactured by them. The bought out items are meant for fitment in the flus....