https://www.taxtmi.com/caselaws?id=84123 The tribunal concluded that oil and moisture filters are essential and integral parts of air gauges, and their value should be included in the assessable value of the air gauge units for the purpose of Central Excise duty assessment. The tribunal also upheld the penalty imposed on the appellants for contravening Central Excise Rules by removing the filters from the factory to evade duty. The appeals were rejected. en-us Tue, 07 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 18:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84123 The tribunal concluded that oil and moisture filters are essential and integral parts of air gauges, and their value should be included in the assessable value of the air gauge units for the purpose of Central Excise duty assessment. The tribunal also upheld the penalty imposed on the appellants for contravening Central Excise Rules by removing the filters from the factory to evade duty. The appeals were rejected. Case-Laws Central Excise Tue, 07 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84123