https://www.taxtmi.com/caselaws?id=89127 Bought out circlips supplied with pistons and gudgeon pins were held not includible in the assessable value of the piston assembly because they were not fitted or manufactured as part of the cleared product. Their supply together with the main goods, or under a single invoice, did not by itself make them part of the manufactured assembly. The items were general-purpose fastening devices available in the market, were not always supplied with the pistons and gudgeon pins, and could be declined by the buyer in some clearances. On those facts, they were treated as accessories rather than essential components, and the exclusion of their value was sustained. en-us Wed, 22 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89127 Bought out circlips supplied with pistons and gudgeon pins were held not includible in the assessable value of the piston assembly because they were not fitted or manufactured as part of the cleared product. Their supply together with the main goods, or under a single invoice, did not by itself make them part of the manufactured assembly. The items were general-purpose fastening devices available in the market, were not always supplied with the pistons and gudgeon pins, and could be declined by the buyer in some clearances. On those facts, they were treated as accessories rather than essential components, and the exclusion of their value was sustained. Case-Laws Central Excise Wed, 22 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89127