Customs, Excise and Gold Tribunal - Mumbai
Siemens Ltd. vs Commissioner Of Central Excise ... on 28 February, 2001
ORDER
Gowri Shankar, Member (Technical)
1. Duty of Rs. 20.90 lakhs has been demanded on the ground that the batteries that the applicant purchased from their manufacturers and supplied to persons who bought the "uninterrupted power supply systems "(UPS for short) is included in the value of these UPS. The contention of the counsel for the applicant is that these batteries never enter the factory, and it at all it manufactured complete UPS incorporating a battery, it is at the premises of the customer over which the Asst. Commissioner who had passed the order had no jurisdiction.
2. The departmental representative relies upon the decision of the Tribunal in Tata Libert Ltd vs. CCE 2000 (39) RLT 1006.
3. Prima facie the issue is covered by the decision of Tata Libert Ltd. We note the contention of the counsel that this decision requires reconsideration in the light of decision of the three member bench in CCE Bhubaneswar vs. Radiant Electronics Ltd. 1996 (85) ELT 102. The tribunal held there that the cost of cables which ultimately formed part of the EPABX system manufactured by the respondent before it were not includable in its value for the reason that cables did not enter the factory. Having regard to the fact that Rs. 12 lakhs has already been deposited on the order of the Commissioner (Appeals) when the matter was pending before him, we dispense with the deposit of the remaining duty and stay its recovery.