{"id":78754,"date":"1998-02-03T00:00:00","date_gmt":"1998-02-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/larsen-and-toubro-ltd-vs-cce-on-3-february-1998"},"modified":"2016-11-20T16:04:27","modified_gmt":"2016-11-20T10:34:27","slug":"larsen-and-toubro-ltd-vs-cce-on-3-february-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/larsen-and-toubro-ltd-vs-cce-on-3-february-1998","title":{"rendered":"Larsen And Toubro Ltd. vs Cce on 3 February, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Larsen And Toubro Ltd. vs Cce on 3 February, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1998 (75) ECR 540 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: U Bhat, S T K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>U.L. Bhat, J. (President)<\/p>\n<p>1. Appellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits.\n<\/p>\n<p>2. Appellant filed price list No. 14\/85-86 in Part-II in respect of Rotary Drilling Rig Trailer Mounted along with purchase order dated 12.2.1996 issued by Central Mine Planning &amp; Design Institute Ltd. to the appellant and declaring assessable value as Rs. 7,09,625.00 though the total amount of the contract was Rs. 28,11,125.00. Price list was approved provisionally subject to bond under Rule 9B of the Central Excise Rules, 1944 and the goods were cleared on that basis. Show cause notice dated 10.12.1986 was issued proposing demand of differential duty on the entire amount of the contract less the value declared on the ground that all the equipments covered by the contract were essential parts of the Rotary Drilling Rig Trailer Mounted. Appellant resisted the notice contending that the items of which the value was not declared in the price list were only optional accessories and not essential parts of the equipment and therefore, the value thereof cannot be included in the assessable value of the Drilling Rig. Overruling this contention, the Assistant Collector confirmed the demand. Appeal filed before the Collector (Appeals) having been dismissed, the present appeal has been filed.\n<\/p>\n<p>3. The break-up of the total value of the contract is as follows:\n<\/p>\n<pre>Admitted Assessable value:              Rs. 7,09,625.00\nValue of Kelly and Weight Indicator:    Rs. 6,00,000.00\nValue of Operating Equipment and        Rs. 3,15,500.00\naccessories:\nValue of additional spare parts:        Rs. 2,11,125.00\n \n\n4. The purchase order breaks up the total amount of the contract as follows:\n  Model L&amp;T 2500 direct circulation           Rs. 22,84,625.00\ntrailer mounted drilling rig...com-\nplete as per the specification in An-\nnexure X:\nOperating equipment and accessories          Rs. 3,15,500.00\nas per specification:\nOne set of fast moving spares as per         Rs. 2,11,000.00\nspecification: \nTotal:                                       Rs. 28.11.125.00\n\n \n\n<\/pre>\n<p>5. The purchase order shows Rs. 22,84,625.00 as the value of the Rotary drilling rig as per specification. The Schedule of specification shows the drilling comprises of various items including weight indicator, Rotary Table and Kelly. It is thus clear that Kelly, Weight Indicator and Rotary Table are essential parts of the Drilling Rig. The lower authorities were justified in adding the value of these items in the assessable value of the Drilling Rig.\n<\/p>\n<p>6. The contract itself indicates the requirement of supply of one set of spares and the value as Rs. 2,11,000.00. The lower authorities did not give any reason for holding that this amount has to be included in the assessable value. The spares were imported from abroad and cannot be regarded as essential parts of the equipments supplied. Therefore, this amount cannot be included in the assessable value.\n<\/p>\n<p>7. The contract itself shows the value of operating equipment and accessories as Rs. 3,15,500.00. The lower authorities have not given any reason for holding tint this value has to be added. According to the appellant, operating equipment cannot be regarded as an essential part of drilling rig and accessories are optional accessories which are not necessary for the functioning of the drilling rig. These aspects have not been considered by the lower authorities. In our opinion the adjudicating authority should consider the contentions of the appellant with reference to this amount.\n<\/p>\n<p>8. While upholding the finding that the value of Kelly, weight indicator and rotary table has to be included in the assessable value of the drilling rig, we set aside the finding that the value of spares, operating equipment and accessories has to be added and remand the case to the jurisdictional adjudicating authority for deciding afresh whether the amount of Rs. 3,15,500.00 shown as the value of operating equipment is required in law to be added to the assessable value and to pass afresh order.\n<\/p>\n<p>9. Appeal is allowed.\n<\/p>\n<p>Dictated and pronounced in the open court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Larsen And Toubro Ltd. vs Cce on 3 February, 1998 Equivalent citations: 1998 (75) ECR 540 Tri Mumbai Bench: U Bhat, S T K. ORDER U.L. Bhat, J. (President) 1. Appellant is absent in spite of notice of hearing but has sent a request for decision of the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-78754","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Larsen And Toubro Ltd. vs Cce on 3 February, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/larsen-and-toubro-ltd-vs-cce-on-3-february-1998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Larsen And Toubro Ltd. vs Cce on 3 February, 1998 - Free Judgements of Supreme Court &amp; 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