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2005 (1) TMI 145 - CESTAT, MUMBAI
Extract:
.......ddition value of the bought out items in the assessable value of the boilers. 11. The appeal of the Revenue is decided thus (a) The goods as cleared by the respondents are classifiable under 8402.10 as boilers. (b) The value of bought out items received at site and used in the erection of boilers have to be added to the assessable value of boilers.