1979 (12) TMI 71 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the inclusion of chutney-attachment value in grinder mixer by petitioners. The petitioners argued the attachment is optional, but Government cited Tariff Item 33(C) Explanation II to include its value with the appliance. The order-in-appeal was upheld, and the revision application was rejected. (Case: 1979 (12) TMI 71 - GOVERNMENT OF INDIA)