https://www.taxtmi.com/caselaws?id=107296 Exemption for freezers was not denied merely because a brand name appeared; the evidence was insufficient to show brand affixation on the goods at clearance. The value of bought-out items incorporated into assembled machinery and tested in the factory was includible in assessable value, so duty was sustained on that basis and quantification was remanded for re-determination. Consultancy charges collected through Rifostar were not shown to have the requisite nexus with assessable value and were excluded, so Rifostar's penalty failed. Confiscation of land, building, plant and machinery was set aside as unwarranted, while penalties on the remaining noticees were left for fresh determination. en-us Fri, 07 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107296 Exemption for freezers was not denied merely because a brand name appeared; the evidence was insufficient to show brand affixation on the goods at clearance. The value of bought-out items incorporated into assembled machinery and tested in the factory was includible in assessable value, so duty was sustained on that basis and quantification was remanded for re-determination. Consultancy charges collected through Rifostar were not shown to have the requisite nexus with assessable value and were excluded, so Rifostar's penalty failed. Confiscation of land, building, plant and machinery was set aside as unwarranted, while penalties on the remaining noticees were left for fresh determination. Case-Laws Central Excise Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107296