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<h1>Appeal dismissed on electronic typewriters' assessable value inclusion dispute. Collector's appeal denied.</h1> The appellate tribunal dismissed the appeal filed by the Collector of Central Excise, Chandigarh, regarding the inclusion of certain items' value with ... Valuation The Collector of Central Excise, Chandigarh filed an appeal against an Order-in-Appeal. The issue was whether the value of certain items supplied with electronic typewriters should be included in the assessable value. The appellate tribunal upheld the Collector (Appeals) decision that the items were not integral parts of typewriters, so their value should not be included. The appeal was dismissed.
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