https://www.taxtmi.com/caselaws?id=92683 The Tribunal upheld the Commissioner (Appeals) decision to dismiss the appeal, ruling that the cost of bought-out items need not be included in the assessable value if they are not integral parts of the main item, as per Supreme Court precedents. The judgment did not explicitly address the inclusion of installation charges in the assessable value, focusing primarily on the essential nature of bought-out items for effective use. en-us Mon, 31 May 1999 00:00:00 +0530 Fri, 04 Nov 2011 13:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92683 The Tribunal upheld the Commissioner (Appeals) decision to dismiss the appeal, ruling that the cost of bought-out items need not be included in the assessable value if they are not integral parts of the main item, as per Supreme Court precedents. The judgment did not explicitly address the inclusion of installation charges in the assessable value, focusing primarily on the essential nature of bought-out items for effective use. Case-Laws Central Excise Mon, 31 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92683