TaxTMI 
TaxTMI 
1991 (11) TMI 57
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....mited Company and manufactures photo-copying machines at their factory located at Thane. The photo-copying machines are assessable to payment of excise duty under Tariff Item 33D of the Central Excise Tariff. The photo-copying machine consists of two main units, document copier and a processor unit. The document copier consists of a camera, a stand on which the camera is mounted and other attachme....
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....also be included in the cost of camera for assessment under Tariff Item 33D. The decision of the Assistant Collector, Central Excise was confirmed in appeal by the Appellate Collector of Customs and Central Excise by order dated September 15, 1977 and finally by Government of India, Ministry of Finance by order dated April 16, 1982 passed in revisional jurisdiction. The orders of the three authori....
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....clearly establishes that the document copier machine is not complete without a camera and there cannot be a camera without a timer and the lens. The petitioners are clearing the camera consisting of bellows and a frame and other attachments of document copier separately and these attachments and the camera are then assembled into the document copier at the site where the photo-copying machine is t....
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....ffer from any infirmity. 3. Shri Shah submitted with reference to decision of CEGAT reported in 1988 (34) E.L.T. 662 (Diamond Clock Manufacturing Co. Ltd. v. C.C.E., Pune) that even in cases where essential parts of the machine are not manufactured by the petitioners but are merely fitted before clearance, the value of the parts cannot be included while determining the assessable value. Shri Sh....