https://www.taxtmi.com/caselaws?id=33905 The Tribunal held that the value of batteries should only be added to the assessable value of UPS systems when both were cleared together. The issue regarding related parties' impact on assessable value was also decided in favor of M/s. D.B. Electronics Pvt. Ltd. (DBE). The Commissioner (Appeals) overturned the initial decision to include the value of batteries in the assessable value of UPS systems, emphasizing that batteries should only be added when cleared together. The case was remanded for further investigation to determine if batteries were indeed cleared with UPS systems, with the possibility of including their value if verified. en-us Thu, 25 Sep 2008 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33905 The Tribunal held that the value of batteries should only be added to the assessable value of UPS systems when both were cleared together. The issue regarding related parties' impact on assessable value was also decided in favor of M/s. D.B. Electronics Pvt. Ltd. (DBE). The Commissioner (Appeals) overturned the initial decision to include the value of batteries in the assessable value of UPS systems, emphasizing that batteries should only be added when cleared together. The case was remanded for further investigation to determine if batteries were indeed cleared with UPS systems, with the possibility of including their value if verified. Case-Laws Central Excise Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33905