https://www.taxtmi.com/caselaws?id=95853 The imported control and signalling system was treated as a distinct item, not as part of the belt conveyors, because it was separately imported, delivered directly to the customer's site, and the conveyors were capable of functioning without it. Separate erection, commissioning and supervision charges did not convert that system into a component of the conveyors, and limited use of indigenous items for installation was not decisive. Its separate customs assessment under Heading 8437 further supported exclusion from the conveyor's assessable value under Heading 84.28. On that basis, the system value and related charges were not includible, and the demand and penalty could not stand. en-us Tue, 25 Jul 2000 00:00:00 +0530 Thu, 15 Dec 2011 14:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95853 The imported control and signalling system was treated as a distinct item, not as part of the belt conveyors, because it was separately imported, delivered directly to the customer's site, and the conveyors were capable of functioning without it. Separate erection, commissioning and supervision charges did not convert that system into a component of the conveyors, and limited use of indigenous items for installation was not decisive. Its separate customs assessment under Heading 8437 further supported exclusion from the conveyor's assessable value under Heading 84.28. On that basis, the system value and related charges were not includible, and the demand and penalty could not stand. Case-Laws Central Excise Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95853