2015 (7) TMI 64

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Mr A K Nigam, AR ORDER Per: Archana Wadhwa: Appellants are manufacturers of fare meters for taxis and auto rickshaws. After crossing SSI exemption limit, they started paying duty of excise on the said goods, in terms of provisions of Section 4 of the Central Excise Act. 2. As a result of certain investigations, Revenue entertained a view that the fare meters are....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... taxi, they are fitted by the individual owners, which is certified by the respective statutory authorities. As a result, the Auto/Taxi fare meters fitted to call taxis or autos which are used as public transport, meter is inevitable for the functioning of the said automobile. These goods are not used for any other general purpose as seen from the photocopy of the carton boxes relied upon in the S....