1999 (10) TMI 272

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..... . Shri D.K. Nayyar , JDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - These are 22 appeals filed by the appellants M/s. Tata Engineering & Locomotive Co. Ltd., with reference to the respective impugned orders involving the common issues and therefore they are taken together and are being disposed to by this common order. 2.  Heard Shri V. Sridharan, learned Advocat .....

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..... emsp;Tool Bag 9.  Chassis Record Bag 10.  Dash Board Cover 11.  Assembly Luggage Carriers 12.  Warranty Card 13.  Plastic Bag & Other 4 (four) items. 4.  The appellants have become unsuccessful before the Commissioner (Appeals) in getting the relief. Not being satisfied with the findings given by the Commissioner (Appeals) the party has come before us by w .....

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..... (72) E.L.T. 525. He also submitted that the view taken by the Hon'ble Patna High Court has been upheld by the Supreme Court as reported in 1994 (73) E.L.T. A129. 8.  With reference to the Sl. Nos. 1 to 3, he submitted that it is not clear from the impugned order whether value of the above items were included or not in determining the assessable value of the finished product. Shri Sridharan .....

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