https://www.taxtmi.com/caselaws?id=112828 Customer-supplied ball valves used only optionally for mounting actuators were held not to form part of the actuators' assessable value. The actuators and ball valves were treated as separate goods with independent market identities, and the factual finding was that actuators were ordinarily cleared without being fitted on ball valves. Because the valves were not an essential component of the excisable product and did not constitute additional consideration for it, their free supply by the customer was outside the valuation base. The demand raised on that footing could not be sustained. en-us Fri, 12 Dec 2003 00:00:00 +0530 Tue, 01 May 2012 18:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112828 Customer-supplied ball valves used only optionally for mounting actuators were held not to form part of the actuators' assessable value. The actuators and ball valves were treated as separate goods with independent market identities, and the factual finding was that actuators were ordinarily cleared without being fitted on ball valves. Because the valves were not an essential component of the excisable product and did not constitute additional consideration for it, their free supply by the customer was outside the valuation base. The demand raised on that footing could not be sustained. Case-Laws Central Excise Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112828