1992 (11) TMI 97

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..... f us (Pendse, J.) i was a Party and reported in 1991 (52) E.L.T. 500 (Tata Engg. Locomotive Company Ltd. v. Union of India). Only few facts are required to be stated to appreciate the grievance of the petitioners. The petitioners are manufacturers of motor vehicles and inter alia manufacture motor vehicle chassis liable to payment of excise duty under Tariff Item 34-I(3) of the Central Excise Ta .....

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..... Vehicles Act, the items spare wheel and tools are necessary vide Rule 201 of the Bombay Motor Vehicles Rules, 1959. The show cause notice is under challenge. The decision of the Division Bench with which we respectfully agree clearly held that it was not permissible for the department to claim that though the goods are not cleared from the factory-gate, still the assessable value should be deter .....

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