https://www.taxtmi.com/caselaws?id=40872 Excise duty on a duty-paid electric motor fitted to a power-driven pumping set could not be included in the assessable value of the pumping set under section 4 of the Central Excises and Salt Act, 1944, because the motor remained a component of the composite goods and did not acquire a separate commercial identity. The exemption notification for power-driven pumps also indicated that duty already paid on the motor was not to be treated as part of the duty burden on the pump. The High Court further declined to reject the petition on the ground of alternate revisional remedy. The excise demands were quashed and refund was directed for amounts recovered under the short-levy orders. en-us Thu, 24 Apr 1980 00:00:00 +0530 Sat, 15 May 2010 13:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40872 Excise duty on a duty-paid electric motor fitted to a power-driven pumping set could not be included in the assessable value of the pumping set under section 4 of the Central Excises and Salt Act, 1944, because the motor remained a component of the composite goods and did not acquire a separate commercial identity. The exemption notification for power-driven pumps also indicated that duty already paid on the motor was not to be treated as part of the duty burden on the pump. The High Court further declined to reject the petition on the ground of alternate revisional remedy. The excise demands were quashed and refund was directed for amounts recovered under the short-levy orders. Case-Laws Central Excise Thu, 24 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40872