https://www.taxtmi.com/caselaws?id=51072 The Appellate Tribunal CEGAT, Kolkata clarified the classification of machinery parts for duty assessment when cleared in CKD condition. It held that complete machines cleared in parts over time should be assessed as machines, not individual parts. The Tribunal emphasized the need to verify duty payment on the entire contract value in cases with multiple contracts. The decision provides guidance on assessing machinery cleared in unassembled sets and reinforces that unassembled parts of a complete machine should be classified as the machine itself. The judgment highlights the importance of paying duty on the total contract value for accurate assessment under the appropriate heading. en-us Fri, 21 Dec 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51072 The Appellate Tribunal CEGAT, Kolkata clarified the classification of machinery parts for duty assessment when cleared in CKD condition. It held that complete machines cleared in parts over time should be assessed as machines, not individual parts. The Tribunal emphasized the need to verify duty payment on the entire contract value in cases with multiple contracts. The decision provides guidance on assessing machinery cleared in unassembled sets and reinforces that unassembled parts of a complete machine should be classified as the machine itself. The judgment highlights the importance of paying duty on the total contract value for accurate assessment under the appropriate heading. Case-Laws Central Excise Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51072