A small percentage of the companyponents are also sold by them in the open market as spare parts for the vehicles.
This appeal is against an order of the Customs, Excise and Gold Control Appellate Tribunal CEGAT , dated 20th January, 1995.
Some of the companyponents are then transferred from their factory at Madras to their own units at Hosur, Alwar and Bhandara.
They also manufacture companyponents of motor vehicles.
The companyponents are manufactured at their factory near Madras.
Briefly stated, the facts are as follows The appellants are manufacturers of motor vehicles.
