1981 (1) TMI 264 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the classification of carburettors as motor vehicle parts under Central Excise Tariff. The petitioners claimed the carburettors should be classified under Item 34A, but the Asstt. Collector classified them under Item 68. After reviewing the case, the Government held that the carburettors are indeed motor vehicle parts and should be classified under Item 34A. The petitioners would not be eligible for a refund of duty paid under Item 68 for certain clearances. The revision application was disposed of accordingly. (Case: 1981 (1) TMI 264 - GOVERNMENT OF INDIA)