Tribunal Rules Components Excluded from Flushing Cistern Valuation for Central Excise; Not Integral Parts.

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....Valuation of goods - Inclusion of value of Handle assembly, Ball valve assembly, over flow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly - Tribunal has rightly declined to add the value of the aforesaid components which are not the part of flushing cistern manufactured by the assessee - SC....