2003 (12) TMI 500

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....ppellant. Shri Sanjar Singhal, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After dispensing with the condition of pre-deposit of duty and penalty we take up the appeal itself with the consent of both sides. 2. The appellants are manufacturer of Pneumatic and Electric Actuators classifiable under Heading 8412 of the Central Excise Tariff. In some of t....

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....equired to be included in determining the assessable value of the actuators mounted on such ball valves. As can be seen from the Heading 84.12 relating to pneumatic actuators and so also the HSN Explanatory Notes at page 1254, pneumatic actuators are presented separately. It is not that pneumatic actuators are part of the ball valves. So also on examination of the tariff description for valves und....

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....alves is purely optional. There are cases where actuators have been sold even without mounting these on the ball valves. In the case CCE v. Kishore Pumps [1997 (91) E.L.T. 91], it was held that where there is an optional requirement to supply electric motors with P.O. pumps, the cost of the electric motors cannot be included in determining the assessable value of the P.D. Pumps. In the case of M/s....

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..... The Revenue filed an appeal against the above order of the Additional Commissioner before Commissioner (Appeals), who set aside the same by observing that receipt of the valve from their customer is an additional consideration and as such value of the same is required to be added in the assessable value of the appellants final product. 3. After hearing both the sides duly represente....