2006 (5) TMI 15

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....isposed of. Accordingly, after dispensing with the requirement of pre-deposit, we take up the appeal. 2. The issue relates to the valuation of contactors overload relays, electrical timers and accessories thereof and motor starters manufactured by the appellant. The impugned order has held that valuation of these items was to be under Section 4A of the Central Excise Act, 1944, despite the fact t....