https://www.taxtmi.com/caselaws?id=108441 The Tribunal ruled in favor of M/s. Manikya Plastichem, holding that the value of bought out items should not be included in the assessable value as they were sold on an optional basis and not fitted with the main item. The appeal was allowed with consequential relief. 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 The Tribunal ruled in favor of M/s. Manikya Plastichem, holding that the value of bought out items should not be included in the assessable value as they were sold on an optional basis and not fitted with the main item. The appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 05 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108441