https://www.taxtmi.com/caselaws?id=89911 Separately supplied bought-out peripherals that are not integral parts of computers are not includible in the computers' assessable value, particularly where they are invoiced separately and merely add memory, storage, or utility. The note also states that amended show cause notices introducing new grounds and issued despite prior departmental knowledge of the supply arrangement cannot support the extended period where suppression is absent; on that basis, the time-bar defence succeeds. The stated effect is that the duty demand and the penalty founded on the disputed valuation and limitation grounds are not sustainable. en-us Tue, 27 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 15:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89911 Separately supplied bought-out peripherals that are not integral parts of computers are not includible in the computers' assessable value, particularly where they are invoiced separately and merely add memory, storage, or utility. The note also states that amended show cause notices introducing new grounds and issued despite prior departmental knowledge of the supply arrangement cannot support the extended period where suppression is absent; on that basis, the time-bar defence succeeds. The stated effect is that the duty demand and the penalty founded on the disputed valuation and limitation grounds are not sustainable. Case-Laws Central Excise Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89911