1984 (2) TMI 96

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ith by a Division Bench of this Court in M/s. Jay Engineering Works Ltd. v. Union of India Others, decided on October 20,1980 reported in 1981 E.L.T. 284. The Division Bench has held that the Central Excise Tariff Item 33 of the 1st Schedule to the Central Excise and Salt Act, 1944 during the relevant period, regulators were not includible under the goods described as electric fans till June 18, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... W. 2274/82 is allowed. The impugned order dated July 13, 1979 is quashed. I direct the respondents to finalise the assessment for the relevant period after excluding the cost of regulators from the assessable value of the fans and thereafter refund the excess amount of excise duty collected and/or recovered from the petitioner within six months from today. On the facts and circumstances of the cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X