https://www.taxtmi.com/caselaws?id=40519 The court dismissed the writ petition challenging the levy of excise duty on cycles in unassembled condition, affirming that only fully assembled cycles fell under the category for excise duty purposes. The judgment emphasized interpreting 'cycles' under Item 35 in its ordinary sense as fully assembled cycles used for transport, rejecting arguments based on trade practices and international standards. The court upheld the department's discretion in classifying goods for excise duty, supporting the levy on fully assembled cycles under Item 35 and dismissing the petitioner's contentions. en-us Fri, 04 Feb 1977 00:00:00 +0530 Mon, 10 May 2010 11:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40519 The court dismissed the writ petition challenging the levy of excise duty on cycles in unassembled condition, affirming that only fully assembled cycles fell under the category for excise duty purposes. The judgment emphasized interpreting 'cycles' under Item 35 in its ordinary sense as fully assembled cycles used for transport, rejecting arguments based on trade practices and international standards. The court upheld the department's discretion in classifying goods for excise duty, supporting the levy on fully assembled cycles under Item 35 and dismissing the petitioner's contentions. Case-Laws Central Excise Fri, 04 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40519