2005 (3) TMI 367

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....(Oral)]. - The Hon'ble Apex Court remanded this issue to the Tribunal with the following observations: "The Tribunal, in our opinion, ought to have gone into the question that by disregarding the manner in which the respondent had described these goods in the bills prepared by them, whether these goods could be regarded as accessories or parts of cistern. This is a question which the Tribunal h....

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....em. Sometimes, the buyer themselves separately purchase these items for making the cistern functional. The Revenue contends that all these items are parts of flush cistern. Without these items the cistern cannot be made functional. Hence the value of the boughtout. Hence the value of the speaker cannot be included in determining the assessable value of the audio-decks. In the case of Superflo Priv....

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.... High Court in the case of Koron Business Systems Ltd., the boughtout items required to make the cistern functional, should be considered as accessories only. These accessories are of different types and made of different materials. At the buyers option, these are supplied by the parts should be included in the assessable value of the cistern. The appellants relied on the decision of the Hon'ble S....

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....e of the fittings which were removed from godown after testing under a separate invoice is not includable in the assessable value of the cistern. The Tribunal in the case of Super Electronics v. CCE - 2001 (127) E.L.T. 302 held that even though speaker in audio-decks is essential, the same cannot be integral part of the main item that is audio-decks appellants. What the appellants manufactured is ....