2004 (11) TMI 246

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...., Member (J)]. - This appeal arises from OIA No. 6/2003-C.E., dated 28-2-2003 by which the Commissioner (Appeals) has rejected the appellant's appeal and has held that the value of Air Handlers is required to be added in the assessable value of the Split Air Conditioners. He rejected the plea that the appellants had purchased the air handlers from Delhi in open market under proper invoices in smal....

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....The Counsel relied on the judgment rendered by the Tribunal in the case of Siemens Ltd. v. CCE, Aurangabad - 2002 (150) E.L.T. 422 (T) = 2002 (53) RLT 1096 (CEGAT-Mum.) wherein the cost of batteries which were purchased separately and supplied to the buyers was held to be not addable to the value of the Uninterrupted Power Supply systems cleared from the factory. He also relied on the judgment ren....

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....130) E.L.T. 801 (Tri.-Chennai) wherein also it was held that the value of bought out items installed at customer's premises cannot be added in the value of excisable goods cleared from the manufacturer's factory. 2. The learned JDR reiterated the Commissioner's findings. It is his submission that the sales invoices of the Air Handling Machine purchased by the assessee cannot be considered to be....

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....he appellants are registered with Karnataka Sales Tax Authorities and have paid sales tax on the purchased items viz. Air Handling Equipments, then it cannot be said to have been manufactured within the premises of the appellants. It is not the case of the department that the appellants have manufactured these items and they had all the facilities for manufacturing the same. There is no independen....