https://www.taxtmi.com/caselaws?id=345784 The Appellate Tribunal CESTAT Chennai determined that boiler parts are classifiable under CSH 8402.10, while parts of boilers fall under 8402.90. Referring to precedent and principles from prior cases, the Tribunal dismissed the department's appeals and upheld the respondents' classification. The judgment highlighted the inclusion of bought-out items' value in the assessable value of boilers. The decision rested on established principles and past rulings, ultimately affirming the respondents' classification and dismissing the appeals. en-us Mon, 24 Jul 2017 00:00:00 +0530 Wed, 18 Oct 2017 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345784 The Appellate Tribunal CESTAT Chennai determined that boiler parts are classifiable under CSH 8402.10, while parts of boilers fall under 8402.90. Referring to precedent and principles from prior cases, the Tribunal dismissed the department's appeals and upheld the respondents' classification. The judgment highlighted the inclusion of bought-out items' value in the assessable value of boilers. The decision rested on established principles and past rulings, ultimately affirming the respondents' classification and dismissing the appeals. Case-Laws Central Excise Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345784