1999 (8) TMI 87 - SCH - Central Excise

Summary

The Supreme Court admitted appeals regarding the valuation of a flushing cistern. The appellant argued that fittings like handle assembly, ball valve assembly, etc., are essential parts of the cistern. The Tribunal considered these as accessories, not parts. The Court found the Tribunal should have analyzed how the goods were described and remanded the case for a new decision.