https://www.taxtmi.com/caselaws?id=89652 The Tribunal held that the cost of end fittings should not be included in the assessable value of rubber hoses for excise duty purposes. It was determined that the fittings were optional, not integral to the hoses, and were added based on customer requests at a job worker's premises, not at the appellant's factory. As a result, the duty demand was rejected, and penalties were set aside, allowing the appeal. en-us Thu, 26 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89652 The Tribunal held that the cost of end fittings should not be included in the assessable value of rubber hoses for excise duty purposes. It was determined that the fittings were optional, not integral to the hoses, and were added based on customer requests at a job worker's premises, not at the appellant's factory. As a result, the duty demand was rejected, and penalties were set aside, allowing the appeal. Case-Laws Central Excise Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89652