https://www.taxtmi.com/caselaws?id=1744 The Supreme Court upheld the Tribunal's decision that parts and accessories supplied with compressors should be classified under their specific headings and not as part of the compressors themselves. The Court emphasized the distinction between classification and valuation, directing the Commissioner to re-examine the pricing of the entire package supplied by the assessee for excise duty purposes. The Court suggested invoking Section 14A of the Central Excise Act, 1944, for a special audit to determine the correct assessable value. The case outcome partially allowed the Department's appeals, remitting the valuation question back to the Commissioner for further consideration. en-us Fri, 21 Sep 2007 00:00:00 +0530 Tue, 12 May 2026 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1744 The Supreme Court upheld the Tribunal's decision that parts and accessories supplied with compressors should be classified under their specific headings and not as part of the compressors themselves. The Court emphasized the distinction between classification and valuation, directing the Commissioner to re-examine the pricing of the entire package supplied by the assessee for excise duty purposes. The Court suggested invoking Section 14A of the Central Excise Act, 1944, for a special audit to determine the correct assessable value. The case outcome partially allowed the Department's appeals, remitting the valuation question back to the Commissioner for further consideration. Case-Laws Central Excise Fri, 21 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1744