1981 (9) TMI 283 - CGOVT - Central Excise

Summary

The judgment by the Central Government of India in 1981 (9) TMI 283 addressed whether the value of divertors and wheels fitted to coolers should be included in the assessable value. The petitioners argued that these items were not essential for the cooler's functionality, citing precedents. However, the government disagreed, stating that divertors and wheels enhance the coolers' functioning and should be considered part of their value. The petitioners' claim regarding differential duty for one cooler type was noted for further verification. The revision application was rejected, except for potential relief related to the specific cooler type mentioned.