Judgment

K. Venkataswami, J.-These two appeals arise out of a common order dated 5.7.94 of the Customs Excise and Gold (Control) Appellate Tribu­nal, New Delhi (hereinafter called “the Tribunal”). The issues that arise out of the order of the Tribunal under appeal are no longer res integra. The decision of this Court in PSI Data Systems Ltd. v. Col­lector of Central Excise1 settles the controversial issues raised in these appeals.

2. Briefly stated the facts are the following :-

The appellant is engaged in the manufacture of Computers falling under Tariff Item 33-DD from May, 1982 when they got the necessary licence. Prior to May, 1982, the appellant got the Computers manufactured by (a) M/s. Digital Systems International (for short ‘DSI’) and (b) M/s. Orbit Electronics (for short ‘Orbit’) by supplying raw materials and also by supplying specifications and designs. The Computers so manu­factured by the appellant, as stated above, as well as those manufac­tured by the appellant after May, 1982 were marketed by M/s. Adprint Services Limited, Baroda (for short ‘Adprint’). At this stage, it is necessary to make it clear that the Revenue seriously claimed all through that DSI and Orbit wer