K. Prakash Anand, Member (T)

1. In this case, the department alleges that respondents are manufacturers of electronic typewriters falling under sub- heading 8469.00 and inter-connecting computer devices and floppy disk drive falling under sub-heading 8473.00.

Prior to 10-6-1986, the respondents were filing price list in Part I claiming that their product was being sold to buyers, not being related persons in the course of wholesale trade - assessable under Section 4(1) (a) of Central Excises and Salt Act, 1944 (hereafter, the Act).

On 11-6-1986, the respondents filed a fresh price list in respect of their new range of electronic typewriters in Part V as excisable goods being sold in retail by the asses-see/related person under Rule 6(a) of the Central Excise (Valuation) Rules, 1975 (hereafter, the Rules). It was claimed that electronic typewriters will be sold through various branched of the respondents located at various places in the country. The sale was claimed to be a retail sale to the purchaser who usually placed the order only for a single machine.

In the context of their claim of selling the goods in retail and, therefore, of being entitled to valuation under Rule 6(a) of