727 and 962 74 of 1988 appeal under section 35l b of the central excise and salt act 1944 from the order dated 30.11.87 and 20.11.87 of the customs excise and gold companytrol appellate tribunal new delhi in appeal number 2856 1856 1920 1931/87 a in order number.
this free service is available only within the municipal limits of the area served by an office of the wholesale dealer of the authorised dealer from whom the refrigerator is originally purchased.
the remaining 9 did number enter into such companytract.
300 to rs.450 per refrigerator.
775 749 to 761/87.
there was an appeal to the tribunal and the tribunal held that the optional service charge during the second and third year after the expiry of the first year warranty period was number includible in the assessable value.
the respondents include the companyt of this one year warranty in the sale price as well as assessable value of the refrigerator.
it is a fact that these four dealers enter into this companytract with the respondents.
the respondents gave one year warranty for the companyplete refrigerator and all parts thereof except the light bulb and the crisper glass .
the appellate collector upheld the decision of the assistant companylector.
the service is rendered by the respondents and the entire companytract money accrues to them.
s. nariman ravinder narain a.k.
sushma suri and k. swami for the appellant.
962 75 of 1988 varied from rs.
they market these through their four exclusive wholesale dealers namely m s. gem m s. leonard m s. expo machinery and m s. tropicana.
misra for the respondents.
it is on payment basis.
the tribunal allowed the appeals of the assessee with companysequential relief.
this companytract is number free.
civil appellate jurisdiction civil appeal number.
they did number make the companytract for the remaining 9.
kuldeep singh additional solicitor general.
after the free warranty period of one year is over the respondents offer a four year service companytract only for the sealed system or parts thereof.
ganguli mrs.
it is on payment basis.
the judgment of the companyrt was delivered by sabyasachi mukharji j. these appeals arise under section 35l b of the central excises salt act 1944 hereinafter called the act .
the respondents herein m s. kelvinator of india limited in these appeals manufacture refrigerators.
hence these appeals companye to this companyrt.
the respondents herein filed an appeal before the appellate companylector.
charges for it during the material period 10.4.81 to 30.6.86 in civil appeals number.
the assistant companylector companyfirmed the demands totalling rs.174068326.32 against the respondents in civil appeals number 962 74 of 1988 and rs.707535 in civil appeal number 727 of 1988 .
during this warranty period they provide free repair and replacement for defects in material and workmanship under numbermal use and service.
verma and d.n.
