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1998 (11) TMI 331
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....e Respondents. [Order per : Lajja Ram, Member (T)]. - The Revenue being aggrieved with the Order-in-Appeal dated 26-11-1990 passed by the Collector of Central Excise (Appeals), Bombay had filed the present appeal in which the respondents are M/s. Florite Engg. Corporation, Bombay. 2. The respondents have prayed for decision on merits. We have heard Shri Shiv Kumar, JDR and have gone ....
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....ector of Central Excise (Appeals) following his earlier decision had held that the value of the bought-out items was not to be included in the assessable value of the power driven pumps. 4.­ The respondents have included the value of motors and this issue was not before the Collector of Central Excise (Appeals). The issue for consideration is only with regard to the value of starters a....