https://www.taxtmi.com/caselaws?id=54864 Provisional assessment remains operative until a proper final assessment is made under Rule 9B(5); on that footing, recovery proceedings based on an assumed finalisation are premature. The text also emphasises that valuation must be confined to the excisable goods actually manufactured and removed from the factory, and cannot be taken from a composite commercial invoice covering bought-out items, other-unit supplies, and incidental services. Because the adjudication did not separate excisable from non-excisable or separately supplied elements, the duty demand and penalties were vitiated. The matter was therefore remitted for fresh finalisation in accordance with law and the contractual documents. en-us Thu, 10 Nov 2005 00:00:00 +0530 Fri, 22 Oct 2010 14:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54864 Provisional assessment remains operative until a proper final assessment is made under Rule 9B(5); on that footing, recovery proceedings based on an assumed finalisation are premature. The text also emphasises that valuation must be confined to the excisable goods actually manufactured and removed from the factory, and cannot be taken from a composite commercial invoice covering bought-out items, other-unit supplies, and incidental services. Because the adjudication did not separate excisable from non-excisable or separately supplied elements, the duty demand and penalties were vitiated. The matter was therefore remitted for fresh finalisation in accordance with law and the contractual documents. Case-Laws Central Excise Thu, 10 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54864