https://www.taxtmi.com/caselaws?id=86404 For excise valuation, a component must be classified by its actual functional and structural attachment to the relevant product. The shaft manufactured for use in a mono-block pump was treated as part of the exempt pump assembly, not as part of the stator or rotor of the motor. As no material showed that the shaft belonged to the dutiable motor components, its value could not be included in their assessable value. The differential duty demand was therefore unsustainable, and the assessee's position prevailed on that issue. en-us Mon, 10 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86404 For excise valuation, a component must be classified by its actual functional and structural attachment to the relevant product. The shaft manufactured for use in a mono-block pump was treated as part of the exempt pump assembly, not as part of the stator or rotor of the motor. As no material showed that the shaft belonged to the dutiable motor components, its value could not be included in their assessable value. The differential duty demand was therefore unsustainable, and the assessee's position prevailed on that issue. Case-Laws Central Excise Mon, 10 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86404