https://www.taxtmi.com/caselaws?id=93956 MS elevator buckets were treated as classifiable under Heading 84.31, as the classification issue was not pressed and earlier Tribunal decisions were followed. For clearances made without separate duty payment, the price realised from customers was required to be taken as cum-duty price, and the central excise duty element had to be deducted before computing the duty liability. The duty demand therefore required fresh computation on that basis, giving the assessee partial relief while leaving the classification position against it. en-us Mon, 07 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 10:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93956 MS elevator buckets were treated as classifiable under Heading 84.31, as the classification issue was not pressed and earlier Tribunal decisions were followed. For clearances made without separate duty payment, the price realised from customers was required to be taken as cum-duty price, and the central excise duty element had to be deducted before computing the duty liability. The duty demand therefore required fresh computation on that basis, giving the assessee partial relief while leaving the classification position against it. Case-Laws Central Excise Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93956