TaxTMI 
TaxTMI 
2016 (2) TMI 681
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.... : Shri S.V. Nair, Assistant Commissioner (AR) ORDER PER: RAJU The appellants, M/s Siemens Ltd., were clearing some parts of X-ray machines/instruments. They were clearing such parts on payment of duty to their depot from where the same were sold as part of composite contracts. The appellants were also clearing certain bought out items on reversal of CENVAT Credit from their factory to their d....
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.... appellant challenged the manner in which calculations for the differential value have been made. He also argued that the rate of duty applicable to the differential value would be 5% or 8%, the rate applicable to the medical equipment. Learned Counsel tried to explain the method of calculation of extra amount collected. From the commercial value of the composite invoices, the Sales Tax paid was d....
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....rs. Since they are recovering composite price and there is no sale of goods manufactured at factory gate, the price of goods manufactured by them needs to be established at depot. Since the goods are being sold at depot at a price different from the price at which the same have been cleared from the factory gate, the assessable value needs to be revised in respect of goods manufactured by the appe....
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....ndertaken on the said goods at the depot. The goods are cleared from the depot in the shape in which they were received, although as part of a larger basket of goods, also containing certain inputs cleared as such. In these circumstances, it cannot be said that a different rate of duty can be applied to the parts manufactured by the appellant in their factory premises. The rate of duty is fixed wh....