1990 (3) TMI 154

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..... ber (T)]. - In this case the Central Excise Officers visited the factory of the appellants and seized 170 Pressure Cookers valued at Rs. 22, 539.30. By the impugned order the Additional Collector held that those pressure cookers were not accounted for in the R.G.I register and were liable to be confiscated. As, however, the seized goods were released provisionally to the appellants on executio .....

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..... ce no duty was leviable on the product manufactured by the appellants under Item 54 of the Central Excise Tariff. He has also argued that the amounts of penalty and fine are highly excessive. Shri Chakraborty has argued that without the weight and vent pipe the pressure cooker is complete. On this point, he has cited the decision of this Tribunal in the case of Collector of Central Excise v. Motor .....

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..... ressure cooker manufactured by them. Weight and vent pipe are standard parts and they are separately available for purchase in the market. Although these two parts are required for cooking in a pressure cooker, yet the article manufactured by the appellants falls within the description of the Tariff entry. In paragraph 7.8 of the impugned order, the Additional Collector has stated that the seized .....

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