- (1.) There were two issues before the Tribunal. First pertains to the classification of pressure and non-pressure parts cleared from the factory. This issue has been decided in favour of the assesse/appellant and the Department has not filed any appeal against the same.
(2.) Second issue was in respect of value of bought out items viz, whether the value thereof should be added to the assessable value of the boilers. It is contended that the assessee had removed boilers in unassembled form at the factory site according to the excise authorities.
(3.) The Tribunal has decided this issue in favour of the Revenue accepting its plea that without these parts a boiler cannot function.;