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U.L.BHAT, K.SANKARARAMAN
Collector of Central Excise, Meerut – Appellant
Versus
Friction Materials (I) Ltd. & Bramec Suri (P. ) Ltd, – Respondent
Per Justice U.L. Bhat: Respondent in Appeal No. E/282/86-A and common respondent in other three appeals are absent in spite of notice of hearing. We have heard Shri Vijay Singh, SDR and perused the papers.
2. Respondent in E/282/86-A is engaged in the manufacture of clutch facings, while the common respondent in other appeals is engaged in the manufacture of brake linings. To some of their customers they supplied these goods with rivets which are bought out items. Theprice list filed by them did not include the price of rivets. The Assistant Collector passed orders directing the price of rivets to be included in the assessable value of clutch facing or brakelining, as the case may be. Collector (Appeals) reversed the decision and held that the value of rivet is not to be included in the assessable value of clutch facing or brakelining as the case may be. The Collector of Central Excise being aggrieved has preferred these appeals.
3. Shri Vijay Singh, SDR submitted that rivet is an essential part of clutch face as also brakelining and the mere fact that rivets are not manufactured by manufacturer of clutch face and brakelining but are bought out items should not make any differen
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