https://www.taxtmi.com/caselaws?id=89985 The Appellate Tribunal CEGAT, New Delhi, upheld the appeal by M/s. Mihir Engineers (Pvt.) Ltd. (MEPL), setting aside the inclusion of the value of bought out components in the assessable value for duty liability. The Tribunal found that the bought out items were not processed or attached to MEPL's goods, aligning with legal precedents. The issue of classification was not further discussed, and the appeal was allowed accordingly. en-us Fri, 19 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 16:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89985 The Appellate Tribunal CEGAT, New Delhi, upheld the appeal by M/s. Mihir Engineers (Pvt.) Ltd. (MEPL), setting aside the inclusion of the value of bought out components in the assessable value for duty liability. The Tribunal found that the bought out items were not processed or attached to MEPL's goods, aligning with legal precedents. The issue of classification was not further discussed, and the appeal was allowed accordingly. Case-Laws Central Excise Fri, 19 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89985