https://www.taxtmi.com/caselaws?id=209278 The appellant, a manufacturer of LPG tankers, faced a challenge regarding the valuation of components like landing gears and running gears in determining the assessable value of the tankers. The authorities found that these components were integral to the tankers and upheld the duty liability. Additionally, the appeal was dismissed due to insufficient evidence against these findings. In a separate issue, the appellant failed to comply with a deposit requirement set by the Commissioner (Appeals) for stay of duty demand, leading to the dismissal of the appeal for non-compliance. The dismissal was upheld based on proper evaluation of the facts and circumstances. en-us Tue, 08 Mar 2011 00:00:00 +0530 Wed, 24 Jul 2013 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209278 The appellant, a manufacturer of LPG tankers, faced a challenge regarding the valuation of components like landing gears and running gears in determining the assessable value of the tankers. The authorities found that these components were integral to the tankers and upheld the duty liability. Additionally, the appeal was dismissed due to insufficient evidence against these findings. In a separate issue, the appellant failed to comply with a deposit requirement set by the Commissioner (Appeals) for stay of duty demand, leading to the dismissal of the appeal for non-compliance. The dismissal was upheld based on proper evaluation of the facts and circumstances. Case-Laws Central Excise Tue, 08 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209278