https://www.taxtmi.com/caselaws?id=102892 The cost of inserts used in sleepers is includible in the assessable value under section 4 because an earlier decision on identical facts had already treated inserts as part of that value. Applying the same reasoning to similar factual circumstances, the Tribunal followed the existing view and accepted the department's position. The operative effect is that insert cost forms part of the assessable value of sleepers for valuation purposes. en-us Wed, 28 Feb 1996 00:00:00 +0530 Thu, 16 Feb 2012 17:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102892 The cost of inserts used in sleepers is includible in the assessable value under section 4 because an earlier decision on identical facts had already treated inserts as part of that value. Applying the same reasoning to similar factual circumstances, the Tribunal followed the existing view and accepted the department's position. The operative effect is that insert cost forms part of the assessable value of sleepers for valuation purposes. Case-Laws Central Excise Wed, 28 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102892