https://www.taxtmi.com/caselaws?id=113523 The Tribunal upheld the Order-in-Original in favor of the assessee, ruling that the value of bought-out items like CID joints should not be added to the supplies of rubber rings, nuts, and bolts. It was determined that the bought-out items were not integral parts of CID joints but were used in joining AC pipes in water supply schemes. The Tribunal found that the rubber rings, bolts, and nuts were not essential parts of CID joints and should not be included in the assessable value of the goods, as they were supplied based on customer requests and did not enhance the value of the goods. en-us Wed, 02 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 16:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113523 The Tribunal upheld the Order-in-Original in favor of the assessee, ruling that the value of bought-out items like CID joints should not be added to the supplies of rubber rings, nuts, and bolts. It was determined that the bought-out items were not integral parts of CID joints but were used in joining AC pipes in water supply schemes. The Tribunal found that the rubber rings, bolts, and nuts were not essential parts of CID joints and should not be included in the assessable value of the goods, as they were supplied based on customer requests and did not enhance the value of the goods. Case-Laws Central Excise Wed, 02 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113523