https://www.taxtmi.com/caselaws?id=108441 Optional bought out items sold separately and not fitted with the main product at the time of clearance were held not to form part of the assessable value. The analysis relied on the fact that the items were offered only on an optional basis and were not attached at clearance, and it noted that the Department had accepted the same position for a later period without challenge. The value of those items was therefore excluded from assessable value, and the assessee succeeded. en-us Wed, 05 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 15:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108441 Optional bought out items sold separately and not fitted with the main product at the time of clearance were held not to form part of the assessable value. The analysis relied on the fact that the items were offered only on an optional basis and were not attached at clearance, and it noted that the Department had accepted the same position for a later period without challenge. The value of those items was therefore excluded from assessable value, and the assessee succeeded. Case-Laws Central Excise Wed, 05 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108441