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S.L.PEERAN, V.K.ASHTANA
Commissioner of Central Excise, Chennai – Appellant
Versus
India Pistons Ltd. – Respondent
Per Shri V.K. Ashtana :
This is an appeal by revenue against the order-in-appeal No. 132/94 (M) dated 16.05.94 passed by the Collector of Central Excise (Appeals), wherein, the order-in-original has been set aside and that appeal allowed. The issue involved is whether the value of the "Circlips" which are bought out items but often packed along with the automobile pistons and gudgeon pins by the appellants is to be included in the assessable value of the said piston assembly.
2. Heard learned Consultant Shri Vijayaraghavan for the respondents and learned JDR Smt. Aruna Gupta for the appellants.
3. Briefly, the undisputed facts involved are that the respondents are manufacturers of automotive pistons, gudgeon pins etc. Their supplies are both to OE manufacturers of automobile engines as well as to wholesale buyers as replacement spares. Supplies to OE buyer is normally under one invoice which covers 3 items viz., pistons, gudgeon pins and circlips, but they are packed separately and not as a kit. For clearance as replacement spares, the respondents give an option to the buyer as to whether he wants all the 3 items packed together or he wants to purchase only the piston and the gud
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