“Utility Test”

1 judgment tagged with this keyword in the official report. Filter or search within these · Subject index

• Lipi Boilers Ltd. v. The Commissioner of Central Excise, Aurangabad
  2025 INSC 129710 November 2025Appeal(s) allowed

  Issue arose whether the value of the duty paid bought out items delivered directly at the buyer’s site is liable to be included in the value of the boiler cleared by the assessee from its factory in completely knocked down (CKD)…