https://www.taxtmi.com/caselaws?id=106679 Electric control panels supplied with roof mounted package units were held not to form an integral part of a single air-conditioning system where the system came into existence only after site assembly of separate components; the components were therefore to be assessed separately and the department's valuation approach failed. The extended period of limitation was also unavailable because the assessee's separate classification and duty payment were already disclosed in returns, documents and audit records, so there was no suppression of facts. The impugned order was set aside and the assessee's appeal succeeded in full. en-us Tue, 20 Aug 2002 00:00:00 +0530 Thu, 15 Mar 2012 12:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106679 Electric control panels supplied with roof mounted package units were held not to form an integral part of a single air-conditioning system where the system came into existence only after site assembly of separate components; the components were therefore to be assessed separately and the department's valuation approach failed. The extended period of limitation was also unavailable because the assessee's separate classification and duty payment were already disclosed in returns, documents and audit records, so there was no suppression of facts. The impugned order was set aside and the assessee's appeal succeeded in full. Case-Laws Central Excise Tue, 20 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106679