https://www.taxtmi.com/caselaws?id=254191 The Tribunal upheld the lower appellate authority's interpretation that only footrests required to be fitted in scooters should be considered for duty liability, with any excess footrests deemed as spares. The Revenue's appeal was dismissed for lacking merit, and the respondent was eligible for consequential relief. The Cross-objection was also disposed of, with the judgment pronounced by P R Chandrasekharan. en-us Wed, 26 Mar 2014 00:00:00 +0530 Mon, 15 Dec 2014 07:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254191 The Tribunal upheld the lower appellate authority's interpretation that only footrests required to be fitted in scooters should be considered for duty liability, with any excess footrests deemed as spares. The Revenue's appeal was dismissed for lacking merit, and the respondent was eligible for consequential relief. The Cross-objection was also disposed of, with the judgment pronounced by P R Chandrasekharan. Case-Laws Central Excise Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254191