https://www.taxtmi.com/caselaws?id=87482 The value of an optional pressure gauge supplied with a pneumatic control system was held not includible in assessable value because it was not invariably fitted with the system and was separately accounted for when cleared with the gauge. Applying the settled principle that optional accessories not supplied or fitted at the time of clearance are excluded from assessable value, the Tribunal upheld the assessee's position and found no basis to disturb the appellate order. en-us Tue, 23 Dec 1997 00:00:00 +0530 Tue, 06 Sep 2011 13:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87482 The value of an optional pressure gauge supplied with a pneumatic control system was held not includible in assessable value because it was not invariably fitted with the system and was separately accounted for when cleared with the gauge. Applying the settled principle that optional accessories not supplied or fitted at the time of clearance are excluded from assessable value, the Tribunal upheld the assessee's position and found no basis to disturb the appellate order. Case-Laws Central Excise Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87482