2002 (2) TMI 474

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....in, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - In the present case, the duty demand has arisen on account of the addition of labour cost involved in the replacement of parts during warranty period of tractors, to their assessable value. The learned Counsel has brought to our notice the decision of this Tribunal in the case of TELCO Ltd. v. Commissioner of Central Excis....

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....ded against the appellant by the Tribunal's decision reported in 2000 (124) E.L.T. 496. The subsequent order in the case of TELCO - 2000 (121) E.L.T. 224 does not specifically deal with the issue of inclusion of labour cost of replacing of parts during warranty period. In these circumstances, it has to be held that the appellant is not having a strong prima facie case on merits of the case. 4.&....