https://www.taxtmi.com/caselaws?id=54367 Bought-out peripherals such as printers, plotters and UPS supplied with computers were treated as non-essential items and excluded from the computers' assessable value. The extended period of limitation was held invocable because the notice was considered within the relevant period calculated from filing of the return. Sale price was directed to be recomputed on a cum-duty basis for duty and penalty purposes. Interest under Section 11AB was stated to be unavailable for any period before 26-9-1996, as the charging provision had not yet commenced. en-us Tue, 19 Jul 2005 00:00:00 +0530 Tue, 23 Apr 2024 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54367 Bought-out peripherals such as printers, plotters and UPS supplied with computers were treated as non-essential items and excluded from the computers' assessable value. The extended period of limitation was held invocable because the notice was considered within the relevant period calculated from filing of the return. Sale price was directed to be recomputed on a cum-duty basis for duty and penalty purposes. Interest under Section 11AB was stated to be unavailable for any period before 26-9-1996, as the charging provision had not yet commenced. Case-Laws Central Excise Tue, 19 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54367