2014 (12) TMI 535

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..... cooters, 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 t .....

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..... at is done, the duty liability on the respondent M/s Maharashtra Scooter ltd., would be only ₹ 8,59,597.49 and not ₹ 11,78,679.97. Accordingly, he set aside the differential duty demand of ₹ 3,19,085.48. Aggrieved of the same, the Revenue is before us. 2. In the appeal memorandum, it has been urged that the lower appellate authority has mis-interpreted the order of the Tribuna .....

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..... 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 i .....

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