TaxTMI 
TaxTMI 
2013 (6) TMI 709
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....pellant. Ms. S. Bector, DR, for the Respondent. ORDER Learned counsel Shri Jain submits that major item of the goods were to be supplied in terms of two divisible contracts and those were imported for supply to Airport Authority. Only a minor part called interrogator manufactured by the appellant was supplied to that authority and Excise duty thereon was paid as per pages 162, 164 and 166....
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....able value through the impugned order. He fairly states that the service components have been sought to be taxed in an adjudication process initiated under Finance Act, 1994. Once the services are separated by the action of the department issuing different show cause notice for taxing taxable services, above items taxed in the present adjudication automatically get excluded from the assessable val....
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....n that amortization did not relate to the interrogator manufactured as no testing equipment or tools were required for manufacture of the same. 7. Explaining system integration and evaluation at site, he says that, said aspect was dropped in the adjudication. According to him only documentation, training to customer and amortization of cost was bone of contention of Revenue to bring the ap....
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....amined. The analytical notes demonstrated that divisible contracts were executed making specifically clear that supply was separate from the services provided. It is also undisputed fact that major supply of the goods was made making imports and a minor parts manufactured by the appellant have suffered duty. 11. In view of the above, there arise no liability at all on the supply part of co....