https://www.taxtmi.com/caselaws?id=97113 Couplers supplied with PVC pipes to State Governments were held not includible in the assessable value of the pipes where the supply orders covered pipes with the requisite couplers, the challans showed composite supply, and there was no evidence of separate sale or extra consideration for the couplers. Couplers cleared independently as spares were already duty paid, so their cost could not be added again for duty computation. The demand based on inclusion of coupler cost in the assessable value was set aside and the assessee received consequential relief. en-us Fri, 20 Apr 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97113 Couplers supplied with PVC pipes to State Governments were held not includible in the assessable value of the pipes where the supply orders covered pipes with the requisite couplers, the challans showed composite supply, and there was no evidence of separate sale or extra consideration for the couplers. Couplers cleared independently as spares were already duty paid, so their cost could not be added again for duty computation. The demand based on inclusion of coupler cost in the assessable value was set aside and the assessee received consequential relief. Case-Laws Central Excise Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97113