https://www.taxtmi.com/caselaws?id=80588 Spare parts supplied under warranty were treated as includible in assessable value because duty liability for replacement parts had already been ed before the adjudicating authority. Erection and assembling charges for goods supplied in knock-down condition were held not includible, as they were post-manufacturing charges and duty had already been paid on removal from the factory. The penalty was considered excessive on the facts and was reduced, while confiscation of the truck was upheld because the record showed removal of excisable goods without the required transport documents. en-us Wed, 28 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80588 Spare parts supplied under warranty were treated as includible in assessable value because duty liability for replacement parts had already been ed before the adjudicating authority. Erection and assembling charges for goods supplied in knock-down condition were held not includible, as they were post-manufacturing charges and duty had already been paid on removal from the factory. The penalty was considered excessive on the facts and was reduced, while confiscation of the truck was upheld because the record showed removal of excisable goods without the required transport documents. Case-Laws Central Excise Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80588