https://www.taxtmi.com/caselaws?id=82961 Designing and engineering charges for boilers and related equipment manufactured to customer specifications form part of the assessable value because they are pre-manufacturing inputs linked to the manufactured goods, while erection and commissioning receipts require segregation of labour, service, and other site-related elements before duty is computed. The extended period of limitation is available where relevant charges were not fully disclosed in excise records and suppression is established. However, any demand must remain within the scope of the show cause notice unless proper notice and opportunity are given, so excess demand requires reconsideration. en-us Mon, 06 Dec 1993 00:00:00 +0530 Fri, 08 Jul 2011 15:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82961 Designing and engineering charges for boilers and related equipment manufactured to customer specifications form part of the assessable value because they are pre-manufacturing inputs linked to the manufactured goods, while erection and commissioning receipts require segregation of labour, service, and other site-related elements before duty is computed. The extended period of limitation is available where relevant charges were not fully disclosed in excise records and suppression is established. However, any demand must remain within the scope of the show cause notice unless proper notice and opportunity are given, so excess demand requires reconsideration. Case-Laws Central Excise Mon, 06 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82961