https://www.taxtmi.com/caselaws?id=210579 The Tribunal upheld the inclusion of the cost of batteries in the assessable value of UPS systems for charging duty based on precedent and legal arguments. Additionally, the demand for duty for a specific period was found to be time-barred due to the absence of evidence of misrepresentation or suppression of facts. The appeal was disposed of accordingly. en-us Tue, 23 Aug 2011 00:00:00 +0530 Fri, 01 Nov 2013 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210579 The Tribunal upheld the inclusion of the cost of batteries in the assessable value of UPS systems for charging duty based on precedent and legal arguments. Additionally, the demand for duty for a specific period was found to be time-barred due to the absence of evidence of misrepresentation or suppression of facts. The appeal was disposed of accordingly. Case-Laws Central Excise Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210579