Commissioner Of Central Excise, Delhi vs M/S Allied Air-Conditioning ...

The Supreme Court addressed appeals concerning the valuation of packaged type air conditioners under the Central Excise Tariff Act, 1985 and the applicability of the extended period of limitation under Section 11(A) of the Central Excise Act, 1944. The Court held that the valuation must include all components involved in the assembly of the air conditioners and confirmed the imposition of duty and penalties by the Commissioner. The Court also upheld the Tribunal's decision to apply the extended period of limitation for duty demands, affirming the need for accurate declaration of assessable value.