https://www.taxtmi.com/caselaws?id=82424 In excise valuation, an item is includible as a component part of an I.C. engine only if the engine is incomplete without it; on that principle, the fan unit, throttle lever and bowden cable were treated as component parts, while the fuel tank was not, since it belonged to the sprayer machine and was not essential to the engine itself. A demand described as short-levy was governed by Rule 10 of the Central Excise Rules, not Rule 10A. On refund, a protest letter could be valid even without any prescribed form, so the claim was to be examined on the footing of protest subject to proof of receipt. en-us Thu, 11 Oct 1990 00:00:00 +0530 Tue, 05 Jul 2011 10:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82424 In excise valuation, an item is includible as a component part of an I.C. engine only if the engine is incomplete without it; on that principle, the fan unit, throttle lever and bowden cable were treated as component parts, while the fuel tank was not, since it belonged to the sprayer machine and was not essential to the engine itself. A demand described as short-levy was governed by Rule 10 of the Central Excise Rules, not Rule 10A. On refund, a protest letter could be valid even without any prescribed form, so the claim was to be examined on the footing of protest subject to proof of receipt. Case-Laws Central Excise Thu, 11 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82424