https://www.taxtmi.com/caselaws?id=105941 The value of bought-out items supplied with manufactured goods was not includible in assessable value where the record did not clearly distinguish manufactured goods from purchased items and no material showed that the cost of additional accessories had been omitted from the declared machine value. A claimed Board circular was not produced and, in any event, could not override the law. Items treated as accessories or components already reflected in the price list were not separately added merely because some supply was optional, since optional supply did not make them standard equipment. The departmental appeal therefore failed. en-us Thu, 12 Aug 1999 00:00:00 +0530 Mon, 12 Mar 2012 10:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105941 The value of bought-out items supplied with manufactured goods was not includible in assessable value where the record did not clearly distinguish manufactured goods from purchased items and no material showed that the cost of additional accessories had been omitted from the declared machine value. A claimed Board circular was not produced and, in any event, could not override the law. Items treated as accessories or components already reflected in the price list were not separately added merely because some supply was optional, since optional supply did not make them standard equipment. The departmental appeal therefore failed. Case-Laws Central Excise Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105941