https://www.taxtmi.com/caselaws?id=89925 The Tribunal set aside the duty demand on purchased items supplied with Capacitors, ruling that these items were separate goods assessable to duty under Central Excise Law and not part of the Capacitors. The denial of Small Scale exemption was remanded for reevaluation due to errors in the computation of clearances, emphasizing the need for accurate calculation as per the Central Excise Act provisions. The Tribunal supported the appellant's arguments on the correct valuation of goods and deduction of freight, directing a fresh decision on exemption eligibility and setting aside the imposed penalty. en-us Fri, 20 Nov 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89925 The Tribunal set aside the duty demand on purchased items supplied with Capacitors, ruling that these items were separate goods assessable to duty under Central Excise Law and not part of the Capacitors. The denial of Small Scale exemption was remanded for reevaluation due to errors in the computation of clearances, emphasizing the need for accurate calculation as per the Central Excise Act provisions. The Tribunal supported the appellant's arguments on the correct valuation of goods and deduction of freight, directing a fresh decision on exemption eligibility and setting aside the imposed penalty. Case-Laws Central Excise Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89925