https://www.taxtmi.com/caselaws?id=196331 Duty on a mobile telescopic tower mounted on a chassis/trailer had to be examined on the basis of the product as cleared in assembled form, not as the tower alone. The proper classification of the complete unit was a necessary first step before fixing valuation, excise duty liability, or any exemption benefit. The original authority's approach of assessing only the tower was found unsustainable on the record, because the assembled vehicle was the relevant excisable product. The matter was remanded for fresh consideration of classification, valuation, duty liability, and notification benefit after hearing the assessee. en-us Tue, 18 Oct 2016 00:00:00 +0530 Mon, 27 Nov 2017 21:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196331 Duty on a mobile telescopic tower mounted on a chassis/trailer had to be examined on the basis of the product as cleared in assembled form, not as the tower alone. The proper classification of the complete unit was a necessary first step before fixing valuation, excise duty liability, or any exemption benefit. The original authority's approach of assessing only the tower was found unsustainable on the record, because the assembled vehicle was the relevant excisable product. The matter was remanded for fresh consideration of classification, valuation, duty liability, and notification benefit after hearing the assessee. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196331