https://www.taxtmi.com/caselaws?id=165820 Fitted divertors and wheels on coolers manufactured under Tariff Item 19A(2) were treated as part of the goods cleared at the factory gate because they improved functioning and facilitated movement, so their value was includible in the assessable value rather than excluded as accessories. As to one cooler variety, the differential duty demand was left open for factual verification on whether it was ever sold after fitment with wheels; if that statement proved correct, the demand was to be modified and consequential relief granted. The principle stated is that items forming part of the goods in the condition in which they are cleared are includible in valuation. en-us Fri, 04 Sep 1981 00:00:00 +0530 Tue, 12 Aug 2014 18:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165820 Fitted divertors and wheels on coolers manufactured under Tariff Item 19A(2) were treated as part of the goods cleared at the factory gate because they improved functioning and facilitated movement, so their value was includible in the assessable value rather than excluded as accessories. As to one cooler variety, the differential duty demand was left open for factual verification on whether it was ever sold after fitment with wheels; if that statement proved correct, the demand was to be modified and consequential relief granted. The principle stated is that items forming part of the goods in the condition in which they are cleared are includible in valuation. Case-Laws Central Excise Fri, 04 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165820