https://www.taxtmi.com/caselaws?id=116680 The value of bought-out items cleared along with optical fibre cables was not includible in the cables' assessable value for central excise purposes because the items were neither parts nor accessories of the cables. Chapter notes on classification did not govern the valuation question, and there was no basis to add the value of external items to the cable value. The assessable value of the optical fibre cables therefore excluded the bought-out items. en-us Tue, 06 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 17:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116680 The value of bought-out items cleared along with optical fibre cables was not includible in the cables' assessable value for central excise purposes because the items were neither parts nor accessories of the cables. Chapter notes on classification did not govern the valuation question, and there was no basis to add the value of external items to the cable value. The assessable value of the optical fibre cables therefore excluded the bought-out items. Case-Laws Central Excise Tue, 06 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116680