https://www.taxtmi.com/caselaws?id=334 The court upheld the department's decision to include the cost of sockets and service charges in the assessable value of m.s./g.i. pipes under the Central Excise Act, 1944. The appellant's arguments regarding the deductibility of sockets and service charges were rejected, with the court emphasizing the essential nature of sockets for the functioning of the pipes and the inclusion of service charges in the assessable value. The appeal was dismissed without any order as to costs, affirming the department's position on the valuation of the pipes. en-us Fri, 16 Dec 2005 00:00:00 +0530 Wed, 27 Nov 2013 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334 The court upheld the department's decision to include the cost of sockets and service charges in the assessable value of m.s./g.i. pipes under the Central Excise Act, 1944. The appellant's arguments regarding the deductibility of sockets and service charges were rejected, with the court emphasizing the essential nature of sockets for the functioning of the pipes and the inclusion of service charges in the assessable value. The appeal was dismissed without any order as to costs, affirming the department's position on the valuation of the pipes. Case-Laws Central Excise Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334