https://www.taxtmi.com/caselaws?id=81998 The Tribunal held that the value of 'O' rings is not includible in the assessable value of Asbestos Cement Pipes and Tubes. The dispute centered on whether 'O' rings were integral parts of the couplings or optional accessories. The Tribunal determined that since 'O' rings were optional accessories and bought out items, they should not be included in the assessable value of the main product. Therefore, the appeal by the department was rejected, affirming that the value of 'O' rings should not be considered in the assessable value of the pipes and asbestos couplings. en-us Fri, 28 Feb 1992 00:00:00 +0530 Fri, 01 Jul 2011 12:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81998 The Tribunal held that the value of 'O' rings is not includible in the assessable value of Asbestos Cement Pipes and Tubes. The dispute centered on whether 'O' rings were integral parts of the couplings or optional accessories. The Tribunal determined that since 'O' rings were optional accessories and bought out items, they should not be included in the assessable value of the main product. Therefore, the appeal by the department was rejected, affirming that the value of 'O' rings should not be considered in the assessable value of the pipes and asbestos couplings. Case-Laws Central Excise Fri, 28 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81998