https://www.taxtmi.com/caselaws?id=90170 The Tribunal ruled in favor of the appellant, finding that the price of capital spares, mandatory spares, and special tools should not be included in the assessable value of the wagons supplied to NTPC. The contract clearly delineated the supply of wagons and spares separately, with maintenance responsibility resting on the buyer. The Tribunal emphasized that duty should only apply to items manufactured by the appellant, not purchased or imported spares. The impugned orders were set aside, and the case was remanded for a fresh decision on the inclusion of mandatory spares in the assessable value, granting relief to the appellant. en-us Mon, 31 Aug 1998 00:00:00 +0530 Tue, 04 Oct 2011 11:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90170 The Tribunal ruled in favor of the appellant, finding that the price of capital spares, mandatory spares, and special tools should not be included in the assessable value of the wagons supplied to NTPC. The contract clearly delineated the supply of wagons and spares separately, with maintenance responsibility resting on the buyer. The Tribunal emphasized that duty should only apply to items manufactured by the appellant, not purchased or imported spares. The impugned orders were set aside, and the case was remanded for a fresh decision on the inclusion of mandatory spares in the assessable value, granting relief to the appellant. Case-Laws Central Excise Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90170