1996 (6) TMI 147

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..... dent]. Respondent in Appeal No. E/282/86-A and common respondent in other three appeals are absent in spite of notice of hearing. We have heard Shri Vijay Singh, SDR and perused the papers. 2. Respondent in E/282/86-A is engaged in the manufacture of clutch facings, while the common respondent in other appeals is engaged in the manufacture of brakelinings. To some of their customers they s .....

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..... question of their includibility in the assessable value. He also submitted that while some customers may choose brakelining or clutch face with rivets, other customers may choose these goods fixed with adhesives. In this case rivets are not necessary. Rivets are essential components of the manufactured goods. 4. It is difficult to agree with the submission. Rivet is not and cannot be a part or c .....

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