Dutiability of assembled goods: value of duty-paid parts must be included in assessable excise value, subject to exemptions. When components or parts that have borne duty are incorporated into a newly assembled end product, the assessable excise value of the finished product must include the value of those bought out parts; the emergence of a different product through assembly gives rise to a fresh duty liability on that new product, subject to any statutory exemptions or abatements, and administrative officers must apply and ensure compliance with judicially confirmed principles.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dutiability of assembled goods: value of duty-paid parts must be included in assessable excise value, subject to exemptions.
When components or parts that have borne duty are incorporated into a newly assembled end product, the assessable excise value of the finished product must include the value of those bought out parts; the emergence of a different product through assembly gives rise to a fresh duty liability on that new product, subject to any statutory exemptions or abatements, and administrative officers must apply and ensure compliance with judicially confirmed principles.
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