https://www.taxtmi.com/caselaws?id=92849 The Tribunal held that the cost of bought out items like Down Shop Lead, Rails Stopper, and gantry girders should be included in the assessable value of Electric Overhead Travelling (EOT) and Hydraulic Overhead Travelling (HOT) cranes. The appellant's Rectification of Mistake (ROM) application was dismissed as the Tribunal reaffirmed that these items were integral to the cranes and exempted from duty liability when installed at the customer's premises. The decision emphasized the importance of considering all components of the cranes in determining their assessable value. en-us Tue, 28 Dec 1999 00:00:00 +0530 Sat, 05 Nov 2011 14:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92849 The Tribunal held that the cost of bought out items like Down Shop Lead, Rails Stopper, and gantry girders should be included in the assessable value of Electric Overhead Travelling (EOT) and Hydraulic Overhead Travelling (HOT) cranes. The appellant's Rectification of Mistake (ROM) application was dismissed as the Tribunal reaffirmed that these items were integral to the cranes and exempted from duty liability when installed at the customer's premises. The decision emphasized the importance of considering all components of the cranes in determining their assessable value. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92849