1997 (11) TMI 231 - AT - Central Excise

Summary

The Appellate Tribunal dismissed the appeal of a manufacturer of electronic balances for evasion of duty by not including the cost of wind draft shields and stamping charges in the assessable value of the balances. The Tribunal upheld the demand for differential duty and penalty imposed by the Additional Collector. The appellant's argument that the wind draft shield was an optional accessory was rejected as it was deemed necessary for maintaining the sensitivity of the balance. The appeal was dismissed.