https://www.taxtmi.com/caselaws?id=89301 The Tribunal rejected the Revenue's appeal in a case concerning the inclusion of the value of brought out items in the assessable value of goods manufactured. It was determined that the brought out items were not functionally dependent on the manufactured goods, indicating a trading activity rather than manufacturing. Additionally, the Tribunal found that the goods put in sets did not result in a new commercial product, as they were independently supplied as kits for customer convenience. Therefore, the Tribunal ruled in favor of the assessee, concluding that the assessable value should not be loaded with the value of brought out items. en-us Thu, 02 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 11:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89301 The Tribunal rejected the Revenue's appeal in a case concerning the inclusion of the value of brought out items in the assessable value of goods manufactured. It was determined that the brought out items were not functionally dependent on the manufactured goods, indicating a trading activity rather than manufacturing. Additionally, the Tribunal found that the goods put in sets did not result in a new commercial product, as they were independently supplied as kits for customer convenience. Therefore, the Tribunal ruled in favor of the assessee, concluding that the assessable value should not be loaded with the value of brought out items. Case-Laws Central Excise Thu, 02 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89301