https://www.taxtmi.com/caselaws?id=82838 Drill rods, drill pipes and drill bits supplied with drilling rigs were treated as operating accessories and tools, not constituent parts of the rigs, so their value was excluded from the rigs' assessable value. Separate tariff headings and HSN notes supported distinct classification, and necessity for deeper drilling did not by itself make the items part of the machine. The extended limitation period was unavailable because the contracts and price lists disclosed the items, the dispute had already surfaced in audit, and no positive suppression was shown, making the demand time-barred. en-us Wed, 08 Dec 1993 00:00:00 +0530 Thu, 07 Jul 2011 16:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82838 Drill rods, drill pipes and drill bits supplied with drilling rigs were treated as operating accessories and tools, not constituent parts of the rigs, so their value was excluded from the rigs' assessable value. Separate tariff headings and HSN notes supported distinct classification, and necessity for deeper drilling did not by itself make the items part of the machine. The extended limitation period was unavailable because the contracts and price lists disclosed the items, the dispute had already surfaced in audit, and no positive suppression was shown, making the demand time-barred. Case-Laws Central Excise Wed, 08 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82838