https://www.taxtmi.com/caselaws?id=83361 In valuation of computer systems, a manufacturer may be identified from the overall arrangement where control over production and marketing is shown, and the assessable value may extend to peripherals, essential software, and inseparable service or warranty receipts when no reliable segregation is available. A unit functioning as a facade with common personnel and financial interlinking may be treated as a dummy unit, while independent job-work manufacturers are not so treated. Suppression of the true arrangement and valuation elements supports invocation of the extended limitation period and penalty; admissible duty deductions remain available where proved. en-us Tue, 05 Jul 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83361 In valuation of computer systems, a manufacturer may be identified from the overall arrangement where control over production and marketing is shown, and the assessable value may extend to peripherals, essential software, and inseparable service or warranty receipts when no reliable segregation is available. A unit functioning as a facade with common personnel and financial interlinking may be treated as a dummy unit, while independent job-work manufacturers are not so treated. Suppression of the true arrangement and valuation elements supports invocation of the extended limitation period and penalty; admissible duty deductions remain available where proved. Case-Laws Central Excise Tue, 05 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83361