https://www.taxtmi.com/caselaws?id=45294 Valuation of a flushing cistern depended on whether the handle assembly, ball valve assembly, overflow assembly, syphon assembly, outlet flange assembly and flush pipe assembly were accessories or essential parts for inclusion in assessable value. The Supreme Court noted that the Tribunal had treated the items as accessories and proceeded on the assumption that accessories were not includible, but the record did not show any proper examination of the manner in which the items were described in the bills or their functional relationship with the cistern. The appeals were allowed, the Tribunal's order was set aside, and the matter was remanded for decision in accordance with law. en-us Mon, 23 Aug 1999 00:00:00 +0530 Fri, 09 Jul 2010 16:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45294 Valuation of a flushing cistern depended on whether the handle assembly, ball valve assembly, overflow assembly, syphon assembly, outlet flange assembly and flush pipe assembly were accessories or essential parts for inclusion in assessable value. The Supreme Court noted that the Tribunal had treated the items as accessories and proceeded on the assumption that accessories were not includible, but the record did not show any proper examination of the manner in which the items were described in the bills or their functional relationship with the cistern. The appeals were allowed, the Tribunal's order was set aside, and the matter was remanded for decision in accordance with law. Case-Laws Central Excise Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45294