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2014 (2) TMI 326 - CESTAT MUMBAIValuation of goods - manufacture of Drilling Rig and Mud Pump - inclusion of value of goods of sale of brought out accessories to the buyers separately - Penalty u/s 11A - Held that:- drill rig is complete when removed or cleared from the factory - though drilling rigs have necessarily to be used in conjunction with items such as Drill rods/pipes and bits etc., these items do not constitute parts of such machines which are complete items in themselves. Thus, the five items in question are not integral parts of drilling machines, but are in the nature of tools and other equipments - Following decision of COLLECTOR OF C. EX., BANGALORE Versus INGERSOLL RAND (INDIA) LTD. [1998 (3) TMI 151 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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