https://www.taxtmi.com/caselaws?id=50797 Separately cleared bought-out and manufactured parts and accessories assessed under their own tariff headings were not includible in the assessable value of compressors merely on an SKD or unassembled-machine theory, absent proof that the compressors were actually cleared as a disassembled whole. The text also notes that allegations of under-valuation through shifting value to accessories, and the related assertions of suppression, extended period and penalty, must rest on reasoned evidence and analysis. Where that basis is lacking, the suppression finding and consequential demand and penalty cannot be sustained without fresh adjudication on valuation and related issues. en-us Tue, 18 Sep 2001 00:00:00 +0530 Wed, 08 Sep 2010 16:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50797 Separately cleared bought-out and manufactured parts and accessories assessed under their own tariff headings were not includible in the assessable value of compressors merely on an SKD or unassembled-machine theory, absent proof that the compressors were actually cleared as a disassembled whole. The text also notes that allegations of under-valuation through shifting value to accessories, and the related assertions of suppression, extended period and penalty, must rest on reasoned evidence and analysis. Where that basis is lacking, the suppression finding and consequential demand and penalty cannot be sustained without fresh adjudication on valuation and related issues. Case-Laws Central Excise Tue, 18 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50797