1981 (9) TMI 283

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....Lal, Joint Secretary]. - Government have carefully considered the submissions in the revision application and the submissions made at the time of personal hearing. 2. The petitioners are manufacturers of coolers of various kinds and sizes assessable under Tariff Item 19A(2) of Central Excise Tariff. The issue to be decided is whether the value of divertors and wheels fitted to the coolers ....

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.... fitted is a cabinet need not be included in the assessable value of the steel furniture. The petitioners also relied on same earlier order of the Government in support of their contention but did not furnish a copy thereof despite being asked to do so. 3. Government are unable to accept the petitioners contention. Government observe that the divertors certainly improve the functioning of the c....

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.... decided by the Bombay High Court. 4. The petitioners have raised another contention on the quantum of demand. They have stated that in the present case demand for differential duty was raised for four varieties of coolers manufactured by them by including the value of the divertors and wheels. However, in the case of one of these varieties, namely, "Coal King Coolers" they were never sold....