Assessable value of optical fibre cables excludes bought-out items that are neither parts nor accessories.

The value of bought-out items cleared along with optical fibre cables was not includible in the cables' assessable value for central excise purposes because the items were neither parts nor accessories of the cables. Chapter notes on classification did not govern the valuation question, and there was no basis to add the value of external items to the cable value. The assessable value of the optical fibre cables therefore excluded the bought-out items.

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Issues: Whether the value of bought-out items cleared along with optical fibre cables was includible in the assessable value of the cables for central excise purposes.

Analysis: The bought-out items were found not to be parts of the optical fibre cables and not accessories of the cables themselves. The reliance placed on the chapter notes dealing with classification did not affect the question of valuation. Since the dispute concerned inclusion of the value of external items in the assessable value of the cables, and those items were neither parts nor accessories of the cables, no basis existed for adding their value to the cable value.

Conclusion: The value of the bought-out items was not includible in the assessable value of the optical fibre cables.

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