1994 (3) TMI 192

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....e Respondents. [Order per : P.C. Jain, Member (T)]. -  Shri R. Santhanam, ld. advocate submits that the question involved herein these appeals is regarding inclusion of value of parts of `Headgears' for the purpose of computing the aggregate clearances under Notification No. 175/86. The Headgears are liable to nil rate of duty under Tariff itself. The assessee's contention is that by virtue....

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.... submitted that the aforesaid issue is now settled by the Tribunal's judgment (by majority two to one) in the case of M/s. Universal Electrical Industries and M/s. Durable Electrical (P) Ltd. v. Collector of Central Excise, New Delhi vide its Final Order No. E/416-417/93-B1, dated 6-12-1993 [1994 (70) E.L.T. 279 (Tri.)]. It has been held therein, submits the ld. advocate, that Explanations-II to I....