https://www.taxtmi.com/caselaws?id=95791 The Tribunal allowed the appeal, remanding the matter for reconsideration of the valuation of a product supplied to Railways, specifically addressing the inclusion of 'bought out items' in the assessable value. The Tribunal emphasized that if the 'bought out items' were auxiliary or accessories not essential for the final product, their value should not be added. The matter was remanded to the Assistant Collector for a determination on whether the values of 'bought out items' could be added or deductions allowed, highlighting the importance of following principles of natural justice in the re-evaluation process. en-us Mon, 03 Jan 2000 00:00:00 +0530 Thu, 15 Dec 2011 10:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95791 The Tribunal allowed the appeal, remanding the matter for reconsideration of the valuation of a product supplied to Railways, specifically addressing the inclusion of 'bought out items' in the assessable value. The Tribunal emphasized that if the 'bought out items' were auxiliary or accessories not essential for the final product, their value should not be added. The matter was remanded to the Assistant Collector for a determination on whether the values of 'bought out items' could be added or deductions allowed, highlighting the importance of following principles of natural justice in the re-evaluation process. Case-Laws Central Excise Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95791