https://www.taxtmi.com/caselaws?id=244174 The Appellate Tribunal CESTAT AHMEDABAD ruled that the value of bought-out Line Circuit Cards (LCCs) should not be included in the assessable value of EPABX systems for central excise duty purposes. The Tribunal found that LCCs were optional and not integral to the functionality of the systems, as most EPABX systems were sold without LCCs. Relying on legal precedents, including cases like Webel Telecommunications and Diamond Clock Manufacturing Co., the Tribunal allowed the main appellant's appeal and set aside the Order in Appeal. Consequently, appeals by other appellants were also allowed, establishing clarity on the assessment of optional components in the assessable value of manufactured goods for central excise duty assessment. en-us Tue, 11 Feb 2014 00:00:00 +0530 Wed, 03 Sep 2014 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244174 The Appellate Tribunal CESTAT AHMEDABAD ruled that the value of bought-out Line Circuit Cards (LCCs) should not be included in the assessable value of EPABX systems for central excise duty purposes. The Tribunal found that LCCs were optional and not integral to the functionality of the systems, as most EPABX systems were sold without LCCs. Relying on legal precedents, including cases like Webel Telecommunications and Diamond Clock Manufacturing Co., the Tribunal allowed the main appellant's appeal and set aside the Order in Appeal. Consequently, appeals by other appellants were also allowed, establishing clarity on the assessment of optional components in the assessable value of manufactured goods for central excise duty assessment. Case-Laws Central Excise Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244174