2004 (3) TMI 648

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....te, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellants are manufacturing and supplying from their factory located at Faridabad, various motor vehicle parts to automobile companies like Maruti Udyog Limited, Ashok Leyland Ltd., General Motors and Escorts Limited etc. Under the order impugned in these appeals, duty deman....

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....t required to form part of the value of the goods. They have relied on the decision of the Apex Court in the case of MRF [1995 (77) E.L.T. 433 (S.C.)] as well as many other decisions of this Tribunal in support of their contention. It is pointed out that in the case of Haryana Sheet Glass Ltd. v. C.C.E., Delhi-III - 2002 (150) E.L.T. 694 the Tribunal held as follows : "4. The records show ....