1996 (11) TMI 81 - SC - Central Excise

Summary

The Supreme Court upheld the Customs, Excise & Gold Appellate Tribunal's decision that parts like Pistons and Gaskets are not assessable to C.V. duty under Tariff Entry 34A but fall under the residuary Entry 68. The Tribunal's decision was based on the predominant user test. The Court dismissed the appeals on merits and left the question of refund pending further decision on unjust enrichment.