1998 (3) TMI 315 - AT - Central Excise

Summary

The judgment considered whether the value of CID joint material should be included in the assessable value of A.C. Pressure pipes. The appellants supplied CID joints material to the Public Health Engineering Department. The Tribunal held that the cost of CID joint material is not includible in the assessable value of pipes as it is optional and not compulsory, based on precedent where similar items were not considered integral parts. The appeals were allowed, and the impugned orders were set aside.