Bought out items supplied with sanitary valves were not dutiable as valve components when independently classifiable and separately usable.

Bought out items separately classifiable as nuts, bolts and other accessories did not become part of sanitary valves merely because they were supplied with the valves for customer convenience. The items were not used in the manufacture of the valves and had independent use in flushing cisterns or overhead tanks at the customer's end, so they were not essential components of the manufactured product. On that basis, they were not liable to duty as part of the valves and the demand was unsustainable.

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Issues: Whether the bought out items supplied along with the manufactured sanitary valves were exigible to duty as part of the valves or as accessories essential for their functioning.

Analysis: The appellants manufactured sanitary valves, while the disputed goods were bought from the open market and were separately classifiable items such as nuts, bolts and other accessories. They were not used in the manufacture of the valves and had independent use in the flushing cisterns or overhead tanks at the customer's end. Mere supply of those items along with the valves for convenience did not convert them into components of the valves or make them duty liable as part of the manufactured product.

Conclusion: The bought out items were not liable to duty as part of the valves or as essential accessories thereof, and the demand was unsustainable.

Ratio Decidendi: Goods independently classifiable and not used in the manufacture of the final product do not become dutiable merely because they are supplied together with that product for convenience of the customer.

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