https://www.taxtmi.com/caselaws?id=85641 Separately purchased and separately invoiced GI pins supplied only on customer demand were treated as optional bought-out fittings, not as part of the porcelain insulators at the time of clearance. Because the pins were neither manufactured by the assessee nor used in the manufacture of the insulators, and were required only for later fitting to the pole, their cost could not be added to the assessable value of the insulators for central excise duty. The demand based on such inclusion was therefore unsustainable. en-us Fri, 17 May 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85641 Separately purchased and separately invoiced GI pins supplied only on customer demand were treated as optional bought-out fittings, not as part of the porcelain insulators at the time of clearance. Because the pins were neither manufactured by the assessee nor used in the manufacture of the insulators, and were required only for later fitting to the pole, their cost could not be added to the assessable value of the insulators for central excise duty. The demand based on such inclusion was therefore unsustainable. Case-Laws Central Excise Fri, 17 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85641