1997 (6) TMI 141 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the Department in challenging the order of the Collector (Appeals) regarding deductions claimed by the respondent in the case involving the manufacture of trucks. The Tribunal disallowed the deduction of excise duty paid on the hydraulic kit from the assessable value of the truck. The decision of the Patna High Court regarding the exclusion of the cost of sub-frame and body from the assessable value was upheld. The appeals were disposed of accordingly.