https://www.taxtmi.com/caselaws?id=86852 The Tribunal ruled in favor of the appellant, holding that the duty payment on the value of the cabin and rear platform mounted on chassis was unjustified. The Tribunal rejected the Department's contention that these components should be considered additional consideration for the Aquadrill and Air Compressors, stating that they were ancillary to the manufacturing process and should not be included in the assessable value. The Tribunal also clarified that the principle of res judicata did not apply, interpreted the duty payment notification, and did not address the plea of limitation as it was unnecessary due to the favorable decision on the main issue. en-us Mon, 23 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 17:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86852 The Tribunal ruled in favor of the appellant, holding that the duty payment on the value of the cabin and rear platform mounted on chassis was unjustified. The Tribunal rejected the Department's contention that these components should be considered additional consideration for the Aquadrill and Air Compressors, stating that they were ancillary to the manufacturing process and should not be included in the assessable value. The Tribunal also clarified that the principle of res judicata did not apply, interpreted the duty payment notification, and did not address the plea of limitation as it was unnecessary due to the favorable decision on the main issue. Case-Laws Central Excise Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86852