https://www.taxtmi.com/caselaws?id=786516 Adjudicatory findings rejecting transaction value under Rule 9/10 and invoking extended provisions were found unsustainable because relatedness was not established by mutuality of interest or flow back of consideration; therefore transaction value could not be displaced. Microprocessor based units meeting Note 5(C) of Chapter 84 are classifiable as parts/units under heading 8471 rather than under heading 9031. Reconciliation of returns and audit communications showed no short payment for March 2017 and defeated invocation of the extended limitation period for demands from January 2013 to June 2017. Consequentially the impugned demand and penalties were set aside. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786516 Adjudicatory findings rejecting transaction value under Rule 9/10 and invoking extended provisions were found unsustainable because relatedness was not established by mutuality of interest or flow back of consideration; therefore transaction value could not be displaced. Microprocessor based units meeting Note 5(C) of Chapter 84 are classifiable as parts/units under heading 8471 rather than under heading 9031. Reconciliation of returns and audit communications showed no short payment for March 2017 and defeated invocation of the extended limitation period for demands from January 2013 to June 2017. Consequentially the impugned demand and penalties were set aside. Case-Laws Central Excise Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786516