https://www.taxtmi.com/caselaws?id=89652 Cost of end fittings, couplings and flanges attached to rubber hoses was not includible in the assessable value of the hoses under Section 4 of the Central Excise Act where the evidence showed that bare hoses were the principal clearances and the fittings were supplied only on specific customer request. The fittings were optional, and when required the hoses were sent to job workers for attachment rather than being proved to have been affixed in the manufacturer's factory. On that basis, the fittings were not shown to form an inseparable part of the value of the hoses, and the demand, penalty and confiscation could not be sustained. 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 Cost of end fittings, couplings and flanges attached to rubber hoses was not includible in the assessable value of the hoses under Section 4 of the Central Excise Act where the evidence showed that bare hoses were the principal clearances and the fittings were supplied only on specific customer request. The fittings were optional, and when required the hoses were sent to job workers for attachment rather than being proved to have been affixed in the manufacturer's factory. On that basis, the fittings were not shown to form an inseparable part of the value of the hoses, and the demand, penalty and confiscation could not be sustained. Case-Laws Central Excise Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89652