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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

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• Issue-wise legal analysis
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        Central Excise

        1998 (3) TMI 315 - AT - Central Excise

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        Assessable value of optional bought-out items excludes CID joint material supplied with A.C. pressure pipes. The value of CID joint material supplied with A.C. pressure pipes was held not to form part of the pipes' assessable value because it was treated as a ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Assessable value of optional bought-out items excludes CID joint material supplied with A.C. pressure pipes.

                            The value of CID joint material supplied with A.C. pressure pipes was held not to form part of the pipes' assessable value because it was treated as a bought-out item supplied only to a Government department, not to all customers, and there was no evidence that it was an integral part of the pipes. The earlier view that the cost of similar optional items is excluded from assessable value was followed, and the appeals were allowed.


                            Issues: Whether the value of CID joint material supplied along with A.C. pressure pipes was includible in the assessable value of the pipes.

                            Analysis: The CID joint material was treated as a bought-out item supplied only to a Government department and not to all customers. No evidence showed that it formed an integral part of the A.C. pressure pipes. The prior view that the cost of similar optional items was not includible in the assessable value was followed.

                            Conclusion: The value of CID joint material was not includible in the assessable value of the A.C. pressure pipes, and the appeals were allowed.

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