https://www.taxtmi.com/caselaws?id=50024 The Tribunal held that the cost of the battery should only be included in the assessable value of the UPS System when cleared together. It dismissed the allegation of a relationship between two companies impacting duty demand calculation. The case was remanded for the correct computation of duty demand due to insufficient records, instructing inclusion of battery value in UPS System clearances. The respondent was granted the chance to address duty payment. This judgment clarifies UPS System valuation, addresses related company issues in duty calculation, and stresses accurate duty computation for clearances with additional components. en-us Thu, 16 Mar 2000 00:00:00 +0530 Thu, 19 Aug 2010 12:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50024 The Tribunal held that the cost of the battery should only be included in the assessable value of the UPS System when cleared together. It dismissed the allegation of a relationship between two companies impacting duty demand calculation. The case was remanded for the correct computation of duty demand due to insufficient records, instructing inclusion of battery value in UPS System clearances. The respondent was granted the chance to address duty payment. This judgment clarifies UPS System valuation, addresses related company issues in duty calculation, and stresses accurate duty computation for clearances with additional components. Case-Laws Central Excise Thu, 16 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50024