https://www.taxtmi.com/caselaws?id=86925 The assessable value of bolts manufactured and cleared with separately purchased nuts and washers was confined to the value of the bolts alone. Nuts, bolts and washers remained distinct products, and their assembly for packing and verification of suitability did not create a new commercially distinct product. Because the buyer would separate and use the items individually, the value attributable to the purchased nuts and washers could not be included in the assessable value of the excisable bolts. en-us Thu, 31 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 14:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86925 The assessable value of bolts manufactured and cleared with separately purchased nuts and washers was confined to the value of the bolts alone. Nuts, bolts and washers remained distinct products, and their assembly for packing and verification of suitability did not create a new commercially distinct product. Because the buyer would separate and use the items individually, the value attributable to the purchased nuts and washers could not be included in the assessable value of the excisable bolts. Case-Laws Central Excise Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86925