2009 (10) TMI 901

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..... f, are that the appellants are engaged in the manufacture of passenger cars classifiable under Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985. During the period Jan.'99 to Oct.'99, the appellant cleared their cars for test, display and demonstration purposes. They resorted to provisional assessment of 180 nos. of cars, as they were not able to arrive at the exact value .....

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..... or testing and demonstration on the basis of provisional assessment, out of which two cars were earmarked as waste and scraps were meant for scrapping. He further submits that the demand of duty on the two cars which were mere waste and scraps cannot be sustained. He also submits that the lower authorities should have finalised the assessment on the basis of the transaction value under Section 4 o .....

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..... we find that the main contention of the appellant is that the value of the testing cars cannot be compared with the normal commercial cars. The adjudicating authority observed that the appellants had not established the difference between the two types of cars. It is also observed that the appellant had not furnished the cost of production of the said cars for determining the assessable value. It .....

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