Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1984 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (10) TMI 215 - CEGAT NEW DELHIExtract: .......n question are predominantly utilised in stationary and industrial applications, it would be incorrect to classify them as parts of Motor Vehicles. We, therefore, hold that the subject Filters were not chargeable to Excise Duty as applicable to Motor Vehicle Parts. 5. We allow the appeal accordingly with consequential relief to the appellants.
|