https://www.taxtmi.com/caselaws?id=85634 Assessable value of flame-proof electrical fittings excludes the value of cable glands where the glands are bought-out, optional accessories rather than integral components, even if sold to the same customers with the fittings. The demand based on including cable-gland value was therefore unsustainable. However, failure to disclose cable-gland clearances in the classification list, coupled with absence of prior departmental knowledge, supported invocation of the extended limitation period for suppression of facts. The limitation objection failed, but the demand could not survive on merits. en-us Tue, 07 May 1996 00:00:00 +0530 Sat, 06 Aug 2011 12:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85634 Assessable value of flame-proof electrical fittings excludes the value of cable glands where the glands are bought-out, optional accessories rather than integral components, even if sold to the same customers with the fittings. The demand based on including cable-gland value was therefore unsustainable. However, failure to disclose cable-gland clearances in the classification list, coupled with absence of prior departmental knowledge, supported invocation of the extended limitation period for suppression of facts. The limitation objection failed, but the demand could not survive on merits. Case-Laws Central Excise Tue, 07 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85634