https://www.taxtmi.com/caselaws?id=113171 Separately supplied bought-out items and imported software were held prima facie not includible in the assessable value of the manufactured goods. The order noted that computers and other bought-out items delivered directly to the buyer could not be added to the value of goods cleared from the factory, and that software had to be separately assessed under Heading 85.24 under Note 6 of Chapter 85. On that prima facie valuation view, exemption from pre-deposit was granted and recovery of the demand was stayed pending hearing. en-us Wed, 01 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 11:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113171 Separately supplied bought-out items and imported software were held prima facie not includible in the assessable value of the manufactured goods. The order noted that computers and other bought-out items delivered directly to the buyer could not be added to the value of goods cleared from the factory, and that software had to be separately assessed under Heading 85.24 under Note 6 of Chapter 85. On that prima facie valuation view, exemption from pre-deposit was granted and recovery of the demand was stayed pending hearing. Case-Laws Central Excise Wed, 01 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113171