https://www.taxtmi.com/caselaws?id=86681 Free-supplied fittings that were contractually required, fitted and tested as integral component parts of LPG tank wagon bullets formed part of the assessable value, so the valuation demand on merits was upheld. The extended period of limitation under Section 11A was not available for the disputed portion because the amended show cause notice did not properly allege suppression in relation to the fittings and the departmental records had already been examined; only the demand within the normal six-month period survived. The appeal therefore succeeded only in part, with the time-barred portion of the demand set aside. en-us Mon, 28 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86681 Free-supplied fittings that were contractually required, fitted and tested as integral component parts of LPG tank wagon bullets formed part of the assessable value, so the valuation demand on merits was upheld. The extended period of limitation under Section 11A was not available for the disputed portion because the amended show cause notice did not properly allege suppression in relation to the fittings and the departmental records had already been examined; only the demand within the normal six-month period survived. The appeal therefore succeeded only in part, with the time-barred portion of the demand set aside. Case-Laws Central Excise Mon, 28 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86681