1997 (6) TMI 141

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..... the Respondent. [Order per : Justice U.L. Bhat, President]. - Respondent, engaged in the manufacture of trucks, filed Price List No. 53/84-85, dated 30-3-1985 in Part II. On acceptance of a tender by the D.G.S. & D, respondent declared price and claimed deduction of cost of hydraulic kit manufactured as component of truck, duty paid on cost of special fitments and transport charges. Notice was .....

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..... t and the same is pending. The fact that SLP has been filed will not render the decision of the High Court not binding on the parties. 3. The only other contention urged is that the Collector (Appeals) was in error in directing that excise duty paid on hydraulic kit has to be deducted from the assessable value. Collector (Appeals) held that cost of hydraulic kit cannot be deducted from asses .....

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