Customs, Excise and Gold Tribunal - Delhi
Collector Of Central Excise vs Florite Engg. Corporation on 19 November, 1998
Equivalent citations: 1999(114)ELT610(TRI-DEL)
ORDER Lajja Ram, Member (T)
1. The Revenue being aggrieved with the Order-in-Appeal dated 26-11-1990 passed by the Collector of Central Excise (Appeals), Bombay had filed tine present appeal in which the respondents are M/s. Florite Engg. Corporation, Bombay.
2. The respondents have prayed for decision on merits. We have heard Shri Shiv Kumar, JDR and have gone through the facts on record.
3. The issue for our consideration is whether the value of the motors, starters and push buttons was to be included in arriving at the assessable value of power driven pumps when the power driven pumps were supplied with the bought-out starters and push buttons. The respondents were engaged in the manufacture of power driven pumps and parts thereof. They purchased electric motors, motor starters and push buttons from outside and on the demand of their customers supplied the same along with power driven pumps. They had included the value of the motor in arriving at the assessable value of the power driven pumps. They had however, not included the value of starters and push buttons on the plea that they were not integral parts of the motors. The Collector of Central Excise (Appeals) following his earlier decision had held that the value of the bought-out items was not to be included in the assessable value of the power driven pumps.
4. The respondents have included the value of motors and this issue was not before the Collector of Central Excise (Appeals). The issue for consideration is only with regard to the value of starters and push buttons. We find that the motor and starters were separately classifiable in the Tariff and Starters were not considered as part of the electric motor or of power driven pump as such. While there is no doubt that the value of the electric motor is required to be included in the value of the power driven pump, we consider that the value of the starters and push buttons, they being not an integral part of the pump, was no so includible. The pump in question were not the monoblock pumps. They were Roto-dynamic special purpose pumps.
5. The Collector of Central Excise (Appeals) had followed his earlier decision and there is nothing on record that this decision has been reversed by any superior authority.
6. The amount involved is Rs. 14,094.80 as central excise duty and Rs. 2,000/- as penalty.
7. Taking all the relevant facts and considerations into account, we do not find any ground to disturb the findings of the Collector of-Central Excise (Appeals) in this matter. As a result, the appeal filed by the Revenue is rejected. Ordered accordingly.