https://www.taxtmi.com/caselaws?id=94073 The Tribunal rejected the Revenue's appeal, affirming the order of the Collector (Appeals) regarding the classification of the "Flexible Shaft Machine." They determined that the yoke and base plate, while enhancing machine efficiency, are accessories rather than essential components. As such, the value of these accessories should not be included in the assessable value of the goods. The Tribunal found in favor of the Respondent, concluding that the yoke and base plate serve to improve operation convenience but are not indispensable for the machine's functioning. en-us Wed, 13 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 18:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94073 The Tribunal rejected the Revenue's appeal, affirming the order of the Collector (Appeals) regarding the classification of the "Flexible Shaft Machine." They determined that the yoke and base plate, while enhancing machine efficiency, are accessories rather than essential components. As such, the value of these accessories should not be included in the assessable value of the goods. The Tribunal found in favor of the Respondent, concluding that the yoke and base plate serve to improve operation convenience but are not indispensable for the machine's functioning. Case-Laws Central Excise Wed, 13 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94073