1999 (10) TMI 272

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....vocate, for the Appellant. Shri D.K. Nayyar , JDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - These are 22 appeals filed by the appellants M/s. Tata Engineering & Locomotive Co. Ltd., with reference to the respective impugned orders involving the common issues and therefore they are taken together and are being disposed to by this common order. 2.  Heard Sh....

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....(LCV/HCV)  6.  SCE. jack (TATA SUMO)  7.  Key Ring  8.  Tool Bag  9.  Chassis Record Bag  10.  Dash Board Cover  11.  Assembly Luggage Carriers  12.  Warranty Card  13.  Plastic Bag & Other 4 (four) items.  4.  The appellants have become unsuccessful before the Commissioner (Appeals....

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.... the items Sl. Nos. 4 to 6 is covered by the decision of the Hon'ble Patna High Court judgment in TELCO v. Union of India reported in 1994 (72) E.L.T. 525. He also submitted that the view taken by the Hon'ble Patna High Court has been upheld by the Supreme Court as reported in 1994 (73) E.L.T. A129. 8.  With reference to the Sl. Nos. 1 to 3, he submitted that it is not clear from the impug....