https://www.taxtmi.com/caselaws?id=43117 The High Court of Judicature at Bombay upheld the inclusion of timer and lens components in the assessment of excise duty for photo-copying machines under Tariff Item 33D. The Court determined that these components are integral to the camera, essential for the machine's functioning, and assembled during manufacturing. Despite the petitioner's argument and reference to a previous decision, the Court ruled in favor of including the value of these components in the assessable value. The petition was dismissed, and costs were awarded against the petitioner. en-us Wed, 20 Nov 1991 00:00:00 +0530 Wed, 16 Jun 2010 12:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43117 The High Court of Judicature at Bombay upheld the inclusion of timer and lens components in the assessment of excise duty for photo-copying machines under Tariff Item 33D. The Court determined that these components are integral to the camera, essential for the machine's functioning, and assembled during manufacturing. Despite the petitioner's argument and reference to a previous decision, the Court ruled in favor of including the value of these components in the assessable value. The petition was dismissed, and costs were awarded against the petitioner. Case-Laws Central Excise Wed, 20 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43117