1996 (11) TMI 225

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.....Kaushik, Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Respondent was engaged in the manufacture of tyres and air bags falling under erstwhile TI-68. The dispute in the appeal relates to duty payable on air bags in respect of clearances for the home consumption made during the period 31-12-1984 to 28-12-1985. Though the air bags were intended for use for ....

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....n the basis of cum-duty price. That being so, the amount of Rs. 30,389.25 which was the duty calculated on the wholesale price amount should be treated as part of the wholesale price and assessable value and duty calculated accordingly. This is supported by the observations of the Supreme Court in Assistant Collector of Central Excise v. Bata India Limited - 1996 (84) E.L.T. 164 = 1996 (14) RLT 61....