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<h1>Supreme Court Affirms Exclusion of Bought-Out Items from Assessable Value, No Further Proceedings Needed.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE PUNE II Versus SS ENGINEERS</h3> COMMISSIONER OF CENTRAL EXCISE PUNE II Versus SS ENGINEERS - 2023 (386) E.L.T. 192 (SC) The Supreme Court dismissed the Civil Appeal as the Department's stand on not adding the value of bought-out items in the assessable value was upheld for the previous period. No further proceedings needed.