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2014 (4) TMI 457 - CESTAT NEW DELHIValuation of goods - Whether the value of such dish ends supplied by M/s ACC Machinery Co. Ltd. is required to be included the assessable value of the tanks manufactured by the appellant - Held that:- Factual position does not stand assailed by the Revenue. If that be so, dish ends supplied by M/s ACC Machinery cannot held to be a part of the MS tanks so as to include the value of the same in the value of the tanks. The same were required only for matching dimensions of the two ends of the tank and were tack welded - Decided against Revenue.
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