https://www.taxtmi.com/caselaws?id=167278 For exemption under Notification No. 176/77-C.E., bought out items and conversion charges were treated as includible in assessable value because the items formed part of the manufactured plant and exempt goods could still count for the clearance ceiling. Installation and supervision charges were treated as post-manufacturing expenses and excluded, while packing charges were not pursued as a live issue. The text also states that nondisclosure of relevant heads in declarations amounted to suppression, attracting the extended limitation period under Section 11A, and that Rule 9A(5) was inapplicable on rate of duty. en-us Thu, 21 Feb 1985 00:00:00 +0530 Mon, 15 Dec 2014 10:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167278 For exemption under Notification No. 176/77-C.E., bought out items and conversion charges were treated as includible in assessable value because the items formed part of the manufactured plant and exempt goods could still count for the clearance ceiling. Installation and supervision charges were treated as post-manufacturing expenses and excluded, while packing charges were not pursued as a live issue. The text also states that nondisclosure of relevant heads in declarations amounted to suppression, attracting the extended limitation period under Section 11A, and that Rule 9A(5) was inapplicable on rate of duty. Case-Laws Central Excise Thu, 21 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167278