1976 (2) TMI 180

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.... and oral. The first plea is that reconditioning of old bearings should not be taken as manufacture of hearing and therefore no duty should be charged on reconditioned bearings. The second plea is that the cost of Hub should be excluded from the cost of bearings in case of Bedford Clutch Release Bearings, which are always sold with Hub. The pamphlet of the Appellant Co. was produced during the cou....

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....d be included in the value of bearing for the purpose of assessment under the Central Excise Law. 4. I further observe that the appellants are admittedly manufacturing new bearings also in addition to reconditioning of old bearings. The appellants did not obtain a licence for the manufacture of new bearings. They have not agitated in appeal against the above offence. Therefore the offence ....