https://www.taxtmi.com/caselaws?id=95844 Assessable value under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975 is to be computed on manufacturing cost without loading duty paid on inputs, and unsupported rejection of the assessee's valuation is not sustainable; where reliable material is lacking, fresh determination by the adjudicating authority is required. HDPE and PVC pipes are to be classified by their own nature and ordinary commercial use, and mere use in a sprinkler irrigation arrangement does not make them parts of that system under Heading 84.24. The note states that the valuation issue required remand for reworking, while the classification claim under Heading 84.24 failed. en-us Wed, 05 Apr 2000 00:00:00 +0530 Thu, 15 Dec 2011 13:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95844 Assessable value under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975 is to be computed on manufacturing cost without loading duty paid on inputs, and unsupported rejection of the assessee's valuation is not sustainable; where reliable material is lacking, fresh determination by the adjudicating authority is required. HDPE and PVC pipes are to be classified by their own nature and ordinary commercial use, and mere use in a sprinkler irrigation arrangement does not make them parts of that system under Heading 84.24. The note states that the valuation issue required remand for reworking, while the classification claim under Heading 84.24 failed. Case-Laws Central Excise Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95844