https://www.taxtmi.com/caselaws?id=89101 The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the Collector of Central Excise, affirming the order-in-appeal that dropped the demand related to the inclusion of spare parts' value in the assessable value of goods cleared by the respondent, a manufacturer of Food Processors. The Tribunal held that duty had already been paid on the correct assessable value of the food processors initially cleared, and the value of replacement spare parts supplied later should not be added to the value of the complete products. The Tribunal distinguished a previous case involving dutiable spare parts manufactured and cleared by the appellant, ruling in favor of the respondent. en-us Wed, 01 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 14:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89101 The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the Collector of Central Excise, affirming the order-in-appeal that dropped the demand related to the inclusion of spare parts' value in the assessable value of goods cleared by the respondent, a manufacturer of Food Processors. The Tribunal held that duty had already been paid on the correct assessable value of the food processors initially cleared, and the value of replacement spare parts supplied later should not be added to the value of the complete products. The Tribunal distinguished a previous case involving dutiable spare parts manufactured and cleared by the appellant, ruling in favor of the respondent. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89101