- (1.) Appeals are admitted.
(2.) The only question involved is with regard to the valuation of the flushing cistern. The cistern, according to the appellant, would include the fittings such as handle assembly, ball valve assembly, over flow assembly, syphon assembly, outlet flange assembly and flush pipe assembly. Learned counsel for the appellant contends that these items form essential part of the cistern and the cistern cannot function without anyone of these items.
(3.) The Tribunal observed in its order that the goods in question were always described as fittings and not as parts and the dictionery meaning of the word 'fittings' indicates that they are accessories and not parts. After referring to this Court's judgment in Union of India v. Koron Business Systems Ltd., 1997 (93) ELT 663, the Tribunal observed that accessories were not to be included in the assessable value to which these accessories are fitted.;