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 dictionary 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. , the Tribunal observed that accessories were not to be included in the assessable value to which these accessories are fitted.
4. The tribunal, in our opinion, ought to have gone into the question that by disregarding the manner in which the respondent had described these goods in the bills prepared by them, whether these goods could be regarded as accessories or parts of cistern. This is a question which the Tribunal has not adverted to.
5. For this reason, we allow the appeals, set aside the order of the Tribunal and remand the case to the Tribunal for decision in accordance with law.