https://www.taxtmi.com/caselaws?id=51497 The Tribunal allowed the appeal regarding the inclusion of battery cost in the assessable value of Uninterrupted Power Supply Systems (UPS) manufactured by the appellants. The decision emphasized the importance of assessing additional components' inclusion in manufactured goods' value, especially when supplied separately or from external sources. The Tribunal's analysis of previous judgments highlighted the complexity of determining assessable value in such cases. The decision for the appeal with consequential relief underscored the necessity for a comprehensive evaluation of all relevant factors in similar cases to ensure fair and consistent outcomes. en-us Wed, 19 Jun 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51497 The Tribunal allowed the appeal regarding the inclusion of battery cost in the assessable value of Uninterrupted Power Supply Systems (UPS) manufactured by the appellants. The decision emphasized the importance of assessing additional components' inclusion in manufactured goods' value, especially when supplied separately or from external sources. The Tribunal's analysis of previous judgments highlighted the complexity of determining assessable value in such cases. The decision for the appeal with consequential relief underscored the necessity for a comprehensive evaluation of all relevant factors in similar cases to ensure fair and consistent outcomes. Case-Laws Central Excise Wed, 19 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51497