https://www.taxtmi.com/caselaws?id=101522 The Tribunal ruled that only the value of cartridges integral to the Micro Filtration System (MFS) should be considered for the assessable value calculation. It emphasized that cartridges necessary for water purification in the MFS should be included, while spare cartridges should not. The case was remanded for further examination on whether the cartridges were fitted to the main item at the time of clearance, leaving all related issues open for consideration. en-us Tue, 05 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 10:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101522 The Tribunal ruled that only the value of cartridges integral to the Micro Filtration System (MFS) should be considered for the assessable value calculation. It emphasized that cartridges necessary for water purification in the MFS should be included, while spare cartridges should not. The case was remanded for further examination on whether the cartridges were fitted to the main item at the time of clearance, leaving all related issues open for consideration. Case-Laws Central Excise Tue, 05 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101522