BHARAT ELECTRONICS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) LEARNED counsel Shri Jain submits that major item of the goods were to be supplied in terms of two divisible contracts and those were imported for supply to Airport Authority. Only a minor part called interrogator manufactured by the appellant was supplied to that authority and Excise duty thereon was paid as per pages 162, 164 and 166 of the appeal folder. There is no excise duty liability on that supply. But, what the department chose to tax was following services provided by appellant to Airport Authority: -

(2.) INSTALLATION and check out service although proposed to be taxed in the show cause notice, that did not survive in adjudication.

(3.) TRAINING to customer personnel is not at all the activity to be taxed under Central Excise Act, 1944 which is a pure service contract.