TaxTMI 
TaxTMI 
TaxTMI 
2016 (6) TMI 917
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....dra/2002 dated 22.03.2002. The subject item is Dry Charged Batteries covered by Chapter heading 8507.00 of Central Excise Tariff. 2. The Revenue has been represented by the learned AR Shri N. Jagdish whose main arguments inter alia are as follows: M/s. Southern Batteries (P) Ltd. Manufacturers of batteries falling CH.8507.00 had cleared the batteries in both charged as well as uncharged condition and parts thereof on payment of duty. In the case of dry/uncharged batteries, the value of electrolyte and Micro porous vent plug with float cleared as accessories along with the batteries had not been included in the assessable value of the batteries. The said items had been cleared without payment of duty as non-cenvat bought out items under t....
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....rt of battery when batteries are supplied without electrolyte. They are relying on the following decisions of higher judicial fora: a) Collector of Central Excise, Pune Vs. Kishor Pumps Pvt. Ltd. [1997 (91) E.L.T. 91 (Tri.)] b) Beacon Weir Ltd. Vs. CCE, Madras [1997 (95) E.L.T. 140 (Tri.)] 4. All the facts on record and the submissions of both the sides along with case laws cited have been carefully considered. 5. In the impugned order dated 19.07.2002 Commissioner has held that the selling price of the electrolyte is not includible in the assessable value of the batteries since electrolyte cannot be treated as a part of the battery. As regards the Micro Porous vent plug, he has held that the impugned goods are in fact supplied in add....
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....ys that this item is also required to be included in the assessable value of the subject goods. We find that respondent has supplied this item namely "micro porous vent plug with float" additionally as the vent plug/floats had already been fitted to the battery and the value of which had already been included in the battery for the purpose of payment of central excise duty. Respondent has argued that these are in the nature of additional components which are bought out items and on which no credit had been availed by them. We find that additional supplies of these micro porous vent plug with float cannot be included in the assessable value as they had been supplied additional components/items to the customers as bought out items. It is al....