https://www.taxtmi.com/caselaws?id=53776 Boiler components cleared in separate consignments were treated as having the essential character of complete boilers under Rule 2(a) of the Interpretative Rules, so classification under sub-heading 8402.10 was upheld rather than treatment as mere parts under 8402.90. The fact that the boilers were supplied unassembled and in lots due to transportation constraints did not change their character. The value of bought-out items supplied directly at site, such as pumps, valves, gauges and fans, was also held includible in assessable value because they were necessary for the boiler to become functional and commissionable. The classification issue favoured the assessee, while the valuation issue favoured Revenue. en-us Fri, 14 Jan 2005 00:00:00 +0530 Fri, 17 May 2024 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53776 Boiler components cleared in separate consignments were treated as having the essential character of complete boilers under Rule 2(a) of the Interpretative Rules, so classification under sub-heading 8402.10 was upheld rather than treatment as mere parts under 8402.90. The fact that the boilers were supplied unassembled and in lots due to transportation constraints did not change their character. The value of bought-out items supplied directly at site, such as pumps, valves, gauges and fans, was also held includible in assessable value because they were necessary for the boiler to become functional and commissionable. The classification issue favoured the assessee, while the valuation issue favoured Revenue. Case-Laws Central Excise Fri, 14 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53776