1981 (1) TMI 264

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....ent of India have considered the revision application and submissions made at the time of personal hearing. 2. The facts of the case are that the petitioners are engaged in the manufacture of carburettors. They claimed assessment of the carburettors under Item 34A Central Excise Tariff as motor vehicle parts. At the material time Item 34A covered "Parts of motor vehicles not otherwise spec....

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....., and all their carburetors were being manufactured to the requirement of various manufacturers, like, Bajaj Auto Ltd., Scooters India Ltd., Punjab Scooters Ltd. etc., for use in motor vehicles. They advertised their goods as used in different makes of scooters and mopeds. Their industrial licence was obtained for the purpose of manufacture of "Carburettors for scooters, motor cycles, moped etc."....

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....f Item 34A, Central Excise Tariff, they would not claim refund of the duty paid thereon in respect of these clearances where the buyers have claimed set off/proforma credit of the duty. 5. Government find considerable force in the petitioners contention that the carburettors manufactured by them are motor vehicles parts. Government accordingly hold that for the material period i.e. before ....