1998 (8) TMI 335 - AT - Central Excise

Summary

The Collector of Central Excise, Chandigarh filed an appeal against an Order-in-Appeal. The issue was whether the value of certain items supplied with electronic typewriters should be included in the assessable value. The appellate tribunal upheld the Collector (Appeals) decision that the items were not integral parts of typewriters, so their value should not be included. The appeal was dismissed.