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Commmissioner of Central Excise, Trichy Versus M/s. Neycer India Ltd.

2015 (5) TMI 494 - SUPREME COURT

Valuation of goods - Inclusion of value of Handle assembly, Ball valve assembly, over flow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly - Held that:- assessee supplied the same to those buyers only who asked for that and .....

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components which are not the part of flushing cistern manufactured by the assessee. Even otherwise, the amount of tax involved is not much. - Decided against Revenue. - Civil Appeal No(s). 3684/2005 - Dated:- 11-5-2015 - A. K. Sikri And Rohinton Fali .....

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embly, Ball valve assembly, over flow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly, while arriving at the valuation of the flushing cisterns manufactured by the respondent. It is an admitted position that the aforesaid fi .....

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