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K.L.REKHI, I.J.RAO, G.P.AGARWAL
Webel Telecommunications (I) Ltd. – Appellant
Versus
Collector of Central Excise, Calcutta – Respondent
I.J. Rao, Member (T)
1. The appellants manufacture Walkie Talkie sets and spare parts thereof. Sometime in 1985, Central Excise department noticed that the appellants were paying central excise duty on the value of co-axial feeder cables which they were supplying to their customers and were billing them in the invoices issued by them during the period 1-5-1985 to 30-6-1985. The appellants pleaded that the co-axial feeder cable was not manufactured by them but was purchased from outside sources and sold to their customers according to the specifications of the customers. They also stated that base station manufactured by them is marketable by itself and can be sold without co-axial feeder cable.
2. The Assistant Collector after considering the appellants' representations held that as the appellants opted for the procedure under Notification No. 120-CE/75 and as the base stations and their co-axial feeder cables were invoiced in a common invoice, there was no question of separation of prices for the purchased items and the manufactured items. He demanded duty.
3. In appeal the Collector (Appeals) observed that according to the invoices furnished alongwith the appeal and later, co-a
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