Assessable value excludes buyer-supplied rivets used only for fixing clutch facings or brakelinings, not as components of the goods.

Rivets supplied by buyers were treated as bought-out items and not as a component or part of clutch facings or brakelinings. Because their function was only to fix the goods to a system or chassis, they did not form part of the manufactured goods for valuation purposes. On that basis, the value of the rivets was held not includible in the assessable value of clutch facings or brakelinings, and the appeals failed.

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Issues: Whether the value of rivets supplied along with clutch facings or brakelinings was includible in the assessable value of the manufactured goods.

Analysis: Rivets supplied by the buyers were bought-out items and were not shown to be a component or part of clutch facings or brakelinings. Their use for fixing the goods to a system or chassis did not make them part of the manufactured goods for valuation purposes.

Conclusion: The value of rivets was not includible in the assessable value of clutch facings or brakelinings, and the appeals failed.

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