M. Santhanam, Member (J)

1. This is a revision application filed before the Government of India which on transfer is being treated as an appeal.

2. The appellants are licensed manufacturers of typewriters, calculators and adding machines. They also manufacture spare parts for these machines. They submitted their classification and price lists and opted to avail the concession granted under Notification No. 120/75-CE, dated 30-4-1975. According to the appellants the spare parts were available for sale to any person who required the same. The Assistant Collector withdrew the concession accorded under the Notification No. 120/75-CE on the ground that the clearances of spare parts were being made only to the distributors. According to him, transactions between the assessee and his distributors were not acceptable for purpose of determining the assessable value under the amended Section 4 of the Central Excises and Salt Act, 1944. On appeal, the Appellate Collector confirmed the findings holding that it would be far from the truth to say that the invoice price at which the goods were delivered to the distributors was not influenced by any commercial, financial or other relationship b