1997 (12) TMI 181 - AT - Central Excise

Summary

The Commissioner of Central Excise, Mumbai appealed against an order regarding the inclusion of the value of pressure gauge in the assessable value of pneumatic control systems. The Commissioner (Appeals) found the pressure gauge to be an optional accessory based on sales pattern and classification, thus excluding its value from assessable value. The Tribunal upheld the decision, stating that optional accessories not supplied or fitted with equipment need not be included in assessable value. The appeal was rejected.