The plants were erected at the site by assembling the items - ...
Tax Exclusion: Externally Purchased Items Incorporated into Assembled Plants Excluded from Assessable Value.
December 13, 2013
Case Laws Central Excise AT
The plants were erected at the site by assembling the items - The appellant has never supplied plant in toto - the value of bought out items are not includible in the assessable value - AT
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