A case in Madras High Court determined what a cycle meant in commercial sense

The court held that a cycle in an unassembled condition could be equated to a cycle in an assembled condition. It ruled that knock-down cycles despatched by T I Cycles to dealers would also fall within the ambit of Item 35 in the First Schedule to the Central Excise and Salt Act, 1944. It restrained the government from levying excise duty