https://www.taxtmi.com/caselaws?id=204022 The appeal was filed against duty demand and penalty on a firm for dispatching un-assembled components of tea dryers. The Tribunal held that parts manufactured in the factory should be included in the assessable value, but items supplied directly were not subject to duty. Heaters were not deemed essential parts, and demands on over-hauling charges were rejected. The appellant agreed to pay recalculated duty. The personal penalty on one appellant was overturned due to lack of intent to evade duty. The appeals were allowed, and the matter was resolved. en-us Tue, 14 Dec 2010 00:00:00 +0530 Thu, 30 Jun 2011 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204022 The appeal was filed against duty demand and penalty on a firm for dispatching un-assembled components of tea dryers. The Tribunal held that parts manufactured in the factory should be included in the assessable value, but items supplied directly were not subject to duty. Heaters were not deemed essential parts, and demands on over-hauling charges were rejected. The appellant agreed to pay recalculated duty. The personal penalty on one appellant was overturned due to lack of intent to evade duty. The appeals were allowed, and the matter was resolved. Case-Laws Central Excise Tue, 14 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204022