https://www.taxtmi.com/caselaws?id=89754 Electric motors, V-belt drives and geared motors supplied as bought-out accessories were held not includible in the assessable value of Bag Filters and Rotary Feeders because they were not shown to be integral parts of the manufactured goods. The fact that several items were sent directly to customers' sites, without first entering the factory, supported the view that they were not part of the manufactured product. In the absence of evidence that the machines were incomplete without them, a bare revenue assertion was insufficient, and the assessee prevailed on valuation. en-us Tue, 17 Feb 1998 00:00:00 +0530 Thu, 29 Sep 2011 15:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89754 Electric motors, V-belt drives and geared motors supplied as bought-out accessories were held not includible in the assessable value of Bag Filters and Rotary Feeders because they were not shown to be integral parts of the manufactured goods. The fact that several items were sent directly to customers' sites, without first entering the factory, supported the view that they were not part of the manufactured product. In the absence of evidence that the machines were incomplete without them, a bare revenue assertion was insufficient, and the assessee prevailed on valuation. Case-Laws Central Excise Tue, 17 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89754