https://www.taxtmi.com/caselaws?id=246020 The Tribunal upheld the decision of the Commissioner (Appeals) that the value of dish ends supplied by M/s ACC Machinery Co. Ltd. should not be included in the assessable value of the MS tanks manufactured by the appellant. The dish ends were deemed not to be integral parts of the tanks but were provided solely for dimensional accuracy verification purposes. Despite their importance in ensuring precise matching of dimensions, the dish ends were considered temporary components and not essential to the tanks' final structure. Therefore, their value was excluded from the assessable value of the tanks. en-us Mon, 14 Jan 2013 00:00:00 +0530 Thu, 02 Jan 2014 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246020 The Tribunal upheld the decision of the Commissioner (Appeals) that the value of dish ends supplied by M/s ACC Machinery Co. Ltd. should not be included in the assessable value of the MS tanks manufactured by the appellant. The dish ends were deemed not to be integral parts of the tanks but were provided solely for dimensional accuracy verification purposes. Despite their importance in ensuring precise matching of dimensions, the dish ends were considered temporary components and not essential to the tanks' final structure. Therefore, their value was excluded from the assessable value of the tanks. Case-Laws Central Excise Mon, 14 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246020