https://www.taxtmi.com/caselaws?id=85030 Where an emergency injection kit is cleared and assessed as a single composite product, components such as the syringe and cotton swab are treated as inputs for that kit. Credit cannot be denied merely because those items do not form part of the antibiotic vial itself, since the assessable value includes all components and the kit is sold as one product. The principle applied is that goods necessary for the intended use of a composite product qualify as inputs in relation to that product. Credit on the duty paid on the syringe and cotton swab was therefore admissible. en-us Wed, 24 Jan 1996 00:00:00 +0530 Tue, 02 Aug 2011 13:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85030 Where an emergency injection kit is cleared and assessed as a single composite product, components such as the syringe and cotton swab are treated as inputs for that kit. Credit cannot be denied merely because those items do not form part of the antibiotic vial itself, since the assessable value includes all components and the kit is sold as one product. The principle applied is that goods necessary for the intended use of a composite product qualify as inputs in relation to that product. Credit on the duty paid on the syringe and cotton swab was therefore admissible. Case-Laws Central Excise Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85030