https://www.taxtmi.com/caselaws?id=47557 The High Court dismissed the application filed by the Revenue, upholding the Tribunal's decision that the cost of rubber/plastic rings and inspection charges should not be included in the assessable value of pipes and tubes. The Court found no substantial legal questions warranting a reference, emphasizing the need for factual findings favoring the Revenue before tax implications could be considered. The Court also noted that the circumstances of a previous Supreme Court decision did not align with the present case, ultimately affirming the Tribunal's order. en-us Tue, 23 Aug 2005 00:00:00 +0530 Sat, 05 Dec 2015 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47557 The High Court dismissed the application filed by the Revenue, upholding the Tribunal's decision that the cost of rubber/plastic rings and inspection charges should not be included in the assessable value of pipes and tubes. The Court found no substantial legal questions warranting a reference, emphasizing the need for factual findings favoring the Revenue before tax implications could be considered. The Court also noted that the circumstances of a previous Supreme Court decision did not align with the present case, ultimately affirming the Tribunal's order. Case-Laws Central Excise Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47557