https://www.taxtmi.com/caselaws?id=88594 The value of CID joint material supplied with A.C. pressure pipes was held not to form part of the pipes' assessable value because it was treated as a bought-out item supplied only to a Government department, not to all customers, and there was no evidence that it was an integral part of the pipes. The earlier view that the cost of similar optional items is excluded from assessable value was followed, and the appeals were allowed. en-us Wed, 18 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 18:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88594 The value of CID joint material supplied with A.C. pressure pipes was held not to form part of the pipes' assessable value because it was treated as a bought-out item supplied only to a Government department, not to all customers, and there was no evidence that it was an integral part of the pipes. The earlier view that the cost of similar optional items is excluded from assessable value was followed, and the appeals were allowed. Case-Laws Central Excise Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88594