https://www.taxtmi.com/caselaws?id=73296 Bought-out co-axial feeder cables supplied with base station and walkie-talkie sets were held not includible in assessable value for excise valuation because they were traded items, not part of the manufacturing activity. The record showed the sets were sometimes sold without the cables, and there was nothing to show the equipment could not function without them. On those facts, the cables were treated as optional accessories rather than integral components, so their value was excluded from the assessable value of the manufactured goods. en-us Mon, 05 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73296 Bought-out co-axial feeder cables supplied with base station and walkie-talkie sets were held not includible in assessable value for excise valuation because they were traded items, not part of the manufacturing activity. The record showed the sets were sometimes sold without the cables, and there was nothing to show the equipment could not function without them. On those facts, the cables were treated as optional accessories rather than integral components, so their value was excluded from the assessable value of the manufactured goods. Case-Laws Central Excise Mon, 05 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73296