https://www.taxtmi.com/caselaws?id=45048 The High Court ruled that the assessable value of electric storage batteries should include the cost of the batteries inclusive of the rebate amount of Rs. 80/-. Additionally, the Court held that free supply items like wheel sets, which become part of the complete product and lose their identity in the manufacturing process, must be included in the assessable value of the goods. The appeal was dismissed in line with this interpretation. en-us Thu, 01 Aug 1996 00:00:00 +0530 Thu, 08 Jul 2010 10:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45048 The High Court ruled that the assessable value of electric storage batteries should include the cost of the batteries inclusive of the rebate amount of Rs. 80/-. Additionally, the Court held that free supply items like wheel sets, which become part of the complete product and lose their identity in the manufacturing process, must be included in the assessable value of the goods. The appeal was dismissed in line with this interpretation. Case-Laws Central Excise Thu, 01 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45048