https://www.taxtmi.com/caselaws?id=90005 Separate manufacturing units with distinct premises and workforce were treated as independent for small scale exemption, so their clearances could not be clubbed absent a legal basis. Optional peripherals supplied only in a small percentage of cases, such as a printer with a weighing machine, were not regarded as integral to the goods and their value was excluded from assessable value. Installation charges for work done outside the factory gate were treated as post-manufacturing expenses and were also excluded from assessable value. en-us Thu, 04 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90005 Separate manufacturing units with distinct premises and workforce were treated as independent for small scale exemption, so their clearances could not be clubbed absent a legal basis. Optional peripherals supplied only in a small percentage of cases, such as a printer with a weighing machine, were not regarded as integral to the goods and their value was excluded from assessable value. Installation charges for work done outside the factory gate were treated as post-manufacturing expenses and were also excluded from assessable value. Case-Laws Central Excise Thu, 04 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90005