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<h1>Tribunal excludes foundation cost from assessable value, affirms duty only on ingot buggy</h1> The Tribunal held that the cost of the foundation used in laying the ingot buggy was not to be included in its assessable value for Central Excise duty, ... Valuation - Bought out item The dispute was about whether the cost of bought-out items used in laying the foundation for an 'ingot buggy' should be included in its assessable value. The Commissioner (Appeals) ruled that the foundation is not considered 'goods' and its cost should not be added to the buggy's value for Central Excise duty purposes. The Tribunal rejected the Revenue's appeal, stating that only the ingot buggy itself is subject to duty, not the entire system it is part of.
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