LIPI EXECUTIVE v. THE OF
Supreme Court of IndiaC.A. NO. 000856-000857 - 2011Bench: Justice J.B. Pardiwala, Justice Sandeep Mehta
The Supreme Court held that duty-paid bought-out items delivered directly at the buyer's site cannot be included in the assessable value of boilers cleared in CKD condition under Section 4 of the Central Excise Act, 1944.