1984 (2) TMI 96 - HC - Central Excise

Summary

The High Court of Delhi quashed an order related to the inclusion of regulators in electric fans for excise duty purposes. The court directed the exclusion of regulators from the assessable value and ordered a refund of excess excise duty collected. Case citation: 1984 (2) TMI 96 - HIGH COURT OF DELHI AT NEW DELHI.