1997 (2) TMI 136

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....c truck weighing systems and their parts and similar equipment for the railways. They were informed by the Assistant Collector of Central Excise, Madras, on 28-3-1989 that the value of bought out items would have to be included in the assessable value of weighbridges of the kind that were manufactured by them, in the light of the judgment of this Court in Narne Tulaman Manufacturers Pvt. Ltd. v. C....

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....s had been that it was liable to excise duty in respect of the indicating system that it manufactured and not the whole weighbridge. The contention that weighbridges were not goods within the meaning of the statute was not raised and no evidence in that behalf was brought on record. The Narne Tulaman Manufactures judgment did not lay down that weighbridges were excisable goods. 4. Having regard....