https://www.taxtmi.com/caselaws?id=441139 The Court ruled in favor of the appellants, setting aside the disputed duty demand and limiting the confirmed duty to the amount already paid by the appellant. The appeal was partly allowed in favor of the appellants. The decision emphasized the lack of evidence supporting the inclusion of bought-out items in the assessable value of the manufactured equipment and stressed the importance of proving the integral nature of items for inclusion in the assessable value. en-us Tue, 01 Aug 2023 00:00:00 +0530 Wed, 02 Aug 2023 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441139 The Court ruled in favor of the appellants, setting aside the disputed duty demand and limiting the confirmed duty to the amount already paid by the appellant. The appeal was partly allowed in favor of the appellants. The decision emphasized the lack of evidence supporting the inclusion of bought-out items in the assessable value of the manufactured equipment and stressed the importance of proving the integral nature of items for inclusion in the assessable value. Case-Laws Central Excise Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441139