2003 (2) TMI 135

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....cture of electronic push button telephones. The dispute in the present case is regarding 1 + 1 system of telephones. This system consists of two units, namely, Secretary Station and Executive Station which can be mutually interchanged. The system has features of call transfer facility, secrecy and consultation in addition to working as ordinary telephone. The system is supplied along with a Power ....

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....lity and secrecy and consultation are not possible without AC adaptor. 3. During the hearing of the case the learned Counsel appearing on behalf of the appellant has submitted that it is well-settled that accessories are separate from the goods of which they form accessories and that the value of accessories cannot form part of the assessable value of the goods of which they are accessories. Appe....

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....13 was rendered after taking into account the decision of the Apex Court in the case of PSI Data Systems v. CCE - 1997 (89) E.L.T. 3(SC) and the decision in the case of ORG Systems v. Collector - 1998 (102) E.L.T. 3 (S.C.). As against this the Learned SDR has relied on decision of the Tribunal in the case of Nichrome Metal Works v. CCE, Pune - 1996 (88) E.L.T. 448, wherein the Tribunal held as und....