Optional accessory valuation: pressure gauge value excluded from assessable value of pneumatic control system.

The value of an optional pressure gauge supplied with a pneumatic control system was held not includible in assessable value because it was not invariably fitted with the system and was separately accounted for when cleared with the gauge. Applying the settled principle that optional accessories not supplied or fitted at the time of clearance are excluded from assessable value, the Tribunal upheld the assessee's position and found no basis to disturb the appellate order.

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Issues: Whether the value of a pressure gauge supplied as an optional accessory with a pneumatic control system was includible in the assessable value of the system.

Analysis: The Tribunal noted that the pressure gauge was treated as an optional accessory, was not invariably supplied fitted with the system, and was separately accounted for when the goods were cleared with the gauge fitted. Applying the settled principle that the cost of optional accessories not supplied or fitted at the time of clearance is not includible in the assessable value, the Tribunal found no basis to disturb the appellate order.

Conclusion: The value of the pressure gauge was not includible in the assessable value of the pneumatic control system, and the assessee's position was upheld.

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