https://www.taxtmi.com/caselaws?id=94639 Dispute concerned whether the value of bought-out batteries, cleared separately and fitted at the customer's premises, had to be included in the assessable value of UPS systems. Tribunal decisions were noted to be divided: one view excluded such value where the battery was not supplied with the UPS, while another treated the battery as an essential component whose value was includible. In that uncertain legal position, the matter was treated as arguable rather than settled. Full waiver of pre-deposit was declined; partial deposit was ordered, with the balance of duty and penalties waived and recovery stayed upon compliance, and the appeals were remanded for decision on merits without further pre-deposit. en-us Fri, 24 Sep 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94639 Dispute concerned whether the value of bought-out batteries, cleared separately and fitted at the customer's premises, had to be included in the assessable value of UPS systems. Tribunal decisions were noted to be divided: one view excluded such value where the battery was not supplied with the UPS, while another treated the battery as an essential component whose value was includible. In that uncertain legal position, the matter was treated as arguable rather than settled. Full waiver of pre-deposit was declined; partial deposit was ordered, with the balance of duty and penalties waived and recovery stayed upon compliance, and the appeals were remanded for decision on merits without further pre-deposit. Case-Laws Central Excise Fri, 24 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94639