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2014 (12) TMI 535 - CESTAT MUMBAIDemand of differential duty - Valuation of footrest cleared as part of scooter - Held that:- When the Tribunal directed the Assistant Commissioner to verify the number of scooters cleared and the number of footrests cleared and to add the value of footrests to the value of the scooters, the implication is that the number of footrests whose value has to be taken into account will be those required to be fitted in the scooter. If one footrest is required to be fitted in the one scooter, then the number of the scooter will be equal to the number of footrest. If the assessee has cleared any footrest in excess to the scooter, the same will be in nature of spares. In view of the above, we do not find any infirmity in the conclusion drawn by the lower appellate authority - Decided in favour of assessee.
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