https://www.taxtmi.com/caselaws?id=114731 Bought-out duty-paid accessories supplied with refrigerant compressors could not be added to the compressors' assessable value where they were purchased from the market, stored outside the factory, subjected only to quality checks, and cleared without any manufacturing process. The classification dispute also failed because the accessories and spares had to be examined under the existing trade notices and the department's earlier classification practice, which treated specified items under their own headings unless they were fitted as optional items at the customer's instance. On that basis, reclassification and the resulting duty demand were not sustainable. en-us Wed, 15 Sep 2004 00:00:00 +0530 Sat, 19 May 2012 14:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114731 Bought-out duty-paid accessories supplied with refrigerant compressors could not be added to the compressors' assessable value where they were purchased from the market, stored outside the factory, subjected only to quality checks, and cleared without any manufacturing process. The classification dispute also failed because the accessories and spares had to be examined under the existing trade notices and the department's earlier classification practice, which treated specified items under their own headings unless they were fitted as optional items at the customer's instance. On that basis, reclassification and the resulting duty demand were not sustainable. Case-Laws Central Excise Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114731