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K.S.VENKATARAMANI, G.A.BRAHMA DEVA, G.R.SHARMA
Collector of Central Excise, Bhubaneswar, Orissa – Appellant
Versus
Radiant Electronics Ltd. – Respondent
Per G.A. Brahma Deva : These are 9 appeals filed by the Department involving common issues. Therefore, they are clubbed together and are being disposed of by this common order.
2. Shri G.K. Mundhra, learned Representative, appearing for the party submitted that whether installation and commissioning charges are to be included in the assessable value of Electronics Automatic Private Branch Exchange (EPABX) manufactured by the party is an issue to be considered in appeal Nos.E/ 5714 and 5715/92-A and in the remaining appeals in addition to the above issue, whether cost of cable and cabling charges is to be included in the assessable value, is also to be considered.
3. M/s. Radiant Electronics Ltd., Bhubaneshwar submitted a few price lists in part II decling the prices of Electronics Automatic Private Branch Exchange (EPABX) manufactured by them for approval. Assistant Collector while finalising the approval of the price lists held that installation and charging of telephones plus cabling charges were includible in the value of the EPABX and, accordingly, ordered that amount should be added to the value declared in the price lists. It was contended before the authorities below that
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