https://www.taxtmi.com/caselaws?id=100378 The appeal by M/s. Associated Plates & Vessels (P) Ltd. against the Commissioner (Appeals) resulted in the Appellate Tribunal CEGAT, Kolkata, modifying the order to drop the recovery of interest under Section 11A. The Tribunal ruled in favor of the appellant on the classification of the Drop Hammer Structure, determining it was not liable for duty as it was embedded in the ground and not removable. Additionally, the Tribunal agreed with the appellant that the value of bought-out items should not be included in the assessable value, ultimately allowing the appeal and granting relief to the appellants as per the law. en-us Thu, 09 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100378 The appeal by M/s. Associated Plates & Vessels (P) Ltd. against the Commissioner (Appeals) resulted in the Appellate Tribunal CEGAT, Kolkata, modifying the order to drop the recovery of interest under Section 11A. The Tribunal ruled in favor of the appellant on the classification of the Drop Hammer Structure, determining it was not liable for duty as it was embedded in the ground and not removable. Additionally, the Tribunal agreed with the appellant that the value of bought-out items should not be included in the assessable value, ultimately allowing the appeal and granting relief to the appellants as per the law. Case-Laws Central Excise Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100378