1994 (3) TMI 192 - AT - Central Excise

Summary

The judgment pertains to the inclusion of the value of parts of 'Headgears' for computing aggregate clearances under Notification No. 175/86. The Tribunal allowed the appeal of the assessee, M/s. Gadgets India, based on a previous judgment regarding the interpretation of Explanation-II and III, granting consequential relief to the assessee and dismissing the appeal of the Revenue.