https://www.taxtmi.com/caselaws?id=263798 The Supreme Court dismissed the appeal, upholding the Tribunal's decision that woofers, as accessories to AKAI brand color TVs, were not subject to MRP-based assessment but valued separately under the Central Excise Act. The Court affirmed that woofers being cleared and sold independently were distinct from the TV sets, warranting separate valuation. The judgment clarified the differentiation between MRP assessment for the main product and separate valuation for accessories, emphasizing that woofers were not integral parts of the TVs for MRP assessment purposes. en-us Tue, 01 Sep 2015 00:00:00 +0530 Thu, 31 Dec 2015 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263798 The Supreme Court dismissed the appeal, upholding the Tribunal's decision that woofers, as accessories to AKAI brand color TVs, were not subject to MRP-based assessment but valued separately under the Central Excise Act. The Court affirmed that woofers being cleared and sold independently were distinct from the TV sets, warranting separate valuation. The judgment clarified the differentiation between MRP assessment for the main product and separate valuation for accessories, emphasizing that woofers were not integral parts of the TVs for MRP assessment purposes. Case-Laws Central Excise Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263798