https://www.taxtmi.com/caselaws?id=207438 The Tribunal ruled in favor of the Revenue, holding that the value of bought-out items should be included in the assessable value of Centrifugal Machines. The appellants' argument that these items were not integral parts of the machines was rejected. The Tribunal also allowed the cum-duty benefit claimed by the appellants and permitted the adjustment of duty already paid on bought-out items. No penalties were imposed on the appellants, as previous orders had concluded against it. The matter was remanded for re-computation of the duty, considering the adjustments and cum-duty treatment, with the appellants given a chance to present their case. en-us Thu, 28 Apr 2011 00:00:00 +0530 Tue, 13 Dec 2011 22:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207438 The Tribunal ruled in favor of the Revenue, holding that the value of bought-out items should be included in the assessable value of Centrifugal Machines. The appellants' argument that these items were not integral parts of the machines was rejected. The Tribunal also allowed the cum-duty benefit claimed by the appellants and permitted the adjustment of duty already paid on bought-out items. No penalties were imposed on the appellants, as previous orders had concluded against it. The matter was remanded for re-computation of the duty, considering the adjustments and cum-duty treatment, with the appellants given a chance to present their case. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207438