https://www.taxtmi.com/caselaws?id=111637 Bought out items separately classifiable as nuts, bolts and other accessories did not become part of sanitary valves merely because they were supplied with the valves for customer convenience. The items were not used in the manufacture of the valves and had independent use in flushing cisterns or overhead tanks at the customer's end, so they were not essential components of the manufactured product. On that basis, they were not liable to duty as part of the valves and the demand was unsustainable. en-us Fri, 27 Feb 2004 00:00:00 +0530 Tue, 24 Apr 2012 14:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111637 Bought out items separately classifiable as nuts, bolts and other accessories did not become part of sanitary valves merely because they were supplied with the valves for customer convenience. The items were not used in the manufacture of the valves and had independent use in flushing cisterns or overhead tanks at the customer's end, so they were not essential components of the manufactured product. On that basis, they were not liable to duty as part of the valves and the demand was unsustainable. Case-Laws Central Excise Fri, 27 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111637