2003 (3) TMI 110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of the Customs, Excise and Gold (Control) Appellate Tribunal dated 23rd February, 1999. 2. Briefly stated the facts are :- The appellants are manufacturers of heavy electrical equipment and machinery which they make as per the specific requirements of customers. The Terms and Conditions of sale to the customer contains a warranty clause which provides for free replacement of defective par....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....machinery includes the price of the part which is subsequently being replaced. It is submitted that there cannot be double levy of excise on the same part. We see no substance in this submission. The price charged for the machinery may include the element of 'complaint reserve'. However, at that time it is not known whether there will be any requirement to replace any part. In many cases, parts ar....