https://www.taxtmi.com/caselaws?id=345410 Notification No. 6/2002-CE exemption for mobile missile launchers was unavailable where the chassis had been cleared at nil duty or under exemption, because the notification condition required duty actually paid. The Launching Mechanism was treated as an integrated assembly classifiable under Chapter Heading 8425. The value of free issue chassis, vehicle, design and drawings was includible in assessable value as additional consideration since those inputs were intrinsically linked to manufacture and clearance of a single unit. Suppression of material facts justified invocation of the extended limitation period and penalties under Section 11AC and Rule 25. en-us Fri, 14 Jul 2017 00:00:00 +0530 Wed, 27 Feb 2019 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345410 Notification No. 6/2002-CE exemption for mobile missile launchers was unavailable where the chassis had been cleared at nil duty or under exemption, because the notification condition required duty actually paid. The Launching Mechanism was treated as an integrated assembly classifiable under Chapter Heading 8425. The value of free issue chassis, vehicle, design and drawings was includible in assessable value as additional consideration since those inputs were intrinsically linked to manufacture and clearance of a single unit. Suppression of material facts justified invocation of the extended limitation period and penalties under Section 11AC and Rule 25. Case-Laws Central Excise Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345410