https://www.taxtmi.com/caselaws?id=95844 Rule 6(b)(ii) requires assessable value to be based on manufacturing cost without including duty paid on inputs; where reliable valuation material is unavailable, fresh quantification is required. HDPE and PVC pipes remain classifiable according to their own characteristics and commercial identity. Ordinary pipes capable of conveying liquids do not become parts of a sprinkler irrigation system merely because they may be used with such a system. Accordingly, valuation requires de novo determination, while classification under Heading 84.24 is not available for pipes lacking the essential character of sprinkler-system components. 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 Rule 6(b)(ii) requires assessable value to be based on manufacturing cost without including duty paid on inputs; where reliable valuation material is unavailable, fresh quantification is required. HDPE and PVC pipes remain classifiable according to their own characteristics and commercial identity. Ordinary pipes capable of conveying liquids do not become parts of a sprinkler irrigation system merely because they may be used with such a system. Accordingly, valuation requires de novo determination, while classification under Heading 84.24 is not available for pipes lacking the essential character of sprinkler-system components. Case-Laws Central Excise Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95844