Assessable value inclusion: cost of card pockets and associated folders must be added to cabinet value for excise duty. The Board concludes that card pockets, folders, visa files and instadex folders procured separately but supplied with filing cabinets are to be treated as integral parts of those cabinets under the Rules of Interpretation to CETA, 1985 and Explanatory Notes to Chapter 94, and their cost must be included in the assessable value of the cabinets for charging central excise duty, whether or not fitted at clearance.
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Assessable value inclusion: cost of card pockets and associated folders must be added to cabinet value for excise duty.
The Board concludes that card pockets, folders, visa files and instadex folders procured separately but supplied with filing cabinets are to be treated as integral parts of those cabinets under the Rules of Interpretation to CETA, 1985 and Explanatory Notes to Chapter 94, and their cost must be included in the assessable value of the cabinets for charging central excise duty, whether or not fitted at clearance.
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