https://www.taxtmi.com/caselaws?id=654 Valuation of package type air-conditioners and connected items required item-wise examination to determine whether each item was an accessory or component part and whether it formed part of the assessable value. Because the existing order did not analyse the individual items separately or explain the applicability of the cited precedent, the valuation question was remitted for fresh consideration. The extended limitation period under the proviso to section 11A also required reconsideration, as the rival limitation submissions and supporting material had not been adequately examined. Both issues were left open for a fresh decision on the existing record. en-us Wed, 13 Sep 2006 00:00:00 +0530 Wed, 31 Dec 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=654 Valuation of package type air-conditioners and connected items required item-wise examination to determine whether each item was an accessory or component part and whether it formed part of the assessable value. Because the existing order did not analyse the individual items separately or explain the applicability of the cited precedent, the valuation question was remitted for fresh consideration. The extended limitation period under the proviso to section 11A also required reconsideration, as the rival limitation submissions and supporting material had not been adequately examined. Both issues were left open for a fresh decision on the existing record. Case-Laws Central Excise Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=654