https://www.taxtmi.com/caselaws?id=92059 Bought-out starters and push buttons supplied with power-driven pumps were held not to form part of the pumps' assessable value for central excise purposes because they were separately classifiable, separately accounted for, and not integral to the electric motor or the pumps. The pumps were also not monoblock pumps but roto-dynamic special purpose pumps, which reinforced that the accessories could not be treated as component parts of the excisable goods. On these facts, the value of the starters and push buttons could not be added to the assessable value of the pumps, and the Revenue's challenge failed. en-us Thu, 19 Nov 1998 00:00:00 +0530 Mon, 24 Oct 2011 13:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92059 Bought-out starters and push buttons supplied with power-driven pumps were held not to form part of the pumps' assessable value for central excise purposes because they were separately classifiable, separately accounted for, and not integral to the electric motor or the pumps. The pumps were also not monoblock pumps but roto-dynamic special purpose pumps, which reinforced that the accessories could not be treated as component parts of the excisable goods. On these facts, the value of the starters and push buttons could not be added to the assessable value of the pumps, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92059