1998 (11) TMI 331 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal regarding the inclusion of the value of starters and push buttons in the assessable value of power driven pumps. The Tribunal upheld the Collector of Central Excise (Appeals) decision, stating that starters and push buttons were not integral parts of the pumps. The appeal was dismissed, with the amount involved being Rs. 14,094.80 as central excise duty and Rs. 2,000/- as penalty.