https://www.taxtmi.com/caselaws?id=107485 Accessories supplied separately in trade and not forming an integral part of the manufactured product are not includible in assessable value. Carry bags for laptops were separately invoiced and supplied for carrying the computers and accessories, so their value was excluded from the laptops' assessable value. AC-DC static converters were not cleared with every computer, and the computers were complete without them, so they were treated as optional accessories rather than essential components and their value was likewise excluded. The Revenue's challenge therefore failed, and exclusion of both items from assessable value was upheld. en-us Sat, 15 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107485 Accessories supplied separately in trade and not forming an integral part of the manufactured product are not includible in assessable value. Carry bags for laptops were separately invoiced and supplied for carrying the computers and accessories, so their value was excluded from the laptops' assessable value. AC-DC static converters were not cleared with every computer, and the computers were complete without them, so they were treated as optional accessories rather than essential components and their value was likewise excluded. The Revenue's challenge therefore failed, and exclusion of both items from assessable value was upheld. Case-Laws Central Excise Sat, 15 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107485