2000 (8) TMI 398

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.... Appellant. Shri Ashok Kumar, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these three appeals filed by M/s. Metal Manufacturing Company, the issue involved is whether MS elevator buckets manufactured by them is classifiable under Heading 84.37 as claimed by them or under Heading 84.31 as confirmed by the Commissioner (Appeals) in the impugned order. 2. Sh....

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....onsidered to be cum-duty price and the statutory deduction under Section 4(4)(d)(ii) should be allowed. He relied upon the decision of the Larger Bench of the Tribunal in the case of Sri Chakra Tyres v. Commissioner of Central Excise reported in 1999 (108) E.L.T. 361. 2. Shri Ashok Kumar, learned DR submitted that the matter regarding deduction of central excise duty from the price may be ....