https://www.taxtmi.com/caselaws?id=88926 The Tribunal allowed the appeal, rejecting the Revenue's argument to include bought out items in the clearance value for duty computation. It was held that the bought out items were not manufactured goods until mixed, thus should not be added to the assessable value. The Revenue's contentions were deemed beyond the scope of the show cause notice, supporting the appellants' position. The judgment emphasized that until the bought out items were mixed and manufactured separately, they should not be considered in the clearance value, ultimately ruling in favor of the appellants. en-us Fri, 17 Jul 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88926 The Tribunal allowed the appeal, rejecting the Revenue's argument to include bought out items in the clearance value for duty computation. It was held that the bought out items were not manufactured goods until mixed, thus should not be added to the assessable value. The Revenue's contentions were deemed beyond the scope of the show cause notice, supporting the appellants' position. The judgment emphasized that until the bought out items were mixed and manufactured separately, they should not be considered in the clearance value, ultimately ruling in favor of the appellants. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88926