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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the value of bought-out starters and push buttons supplied along with power driven pumps was includible in the assessable value of the pumps for central excise purposes.
Analysis: The motors were separately accounted for and were not in dispute. Starters and push buttons were separately classifiable in the tariff and were not integral parts of the electric motor or of the pumps as such. The pumps were not monoblock pumps but roto-dynamic special purpose pumps. On these facts, the value of starters and push buttons could not be added to the assessable value of the pumps.
Conclusion: The value of the bought-out starters and push buttons was not includible in the assessable value of the power driven pumps, and the Revenue's challenge failed.
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