https://www.taxtmi.com/caselaws?id=90663 Excise valuation of cameras permits deduction only for amounts supported by reliable evidence and for items that form integral component parts of the goods. Equalised freight and insurance deductions require satisfactory certification; where evidence is incomplete, deductible amounts may be restricted by reference to proven comparable figures. Gift boxes, leather cases, instruction manuals and AC adapters are treated as packing-related items or accessories rather than camera components, so their costs do not qualify as component-part deductions from assessable value. en-us Thu, 20 Aug 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90663 Excise valuation of cameras permits deduction only for amounts supported by reliable evidence and for items that form integral component parts of the goods. Equalised freight and insurance deductions require satisfactory certification; where evidence is incomplete, deductible amounts may be restricted by reference to proven comparable figures. Gift boxes, leather cases, instruction manuals and AC adapters are treated as packing-related items or accessories rather than camera components, so their costs do not qualify as component-part deductions from assessable value. Case-Laws Central Excise Thu, 20 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90663