https://www.taxtmi.com/caselaws?id=336614 The value of bought-out items supplied separately with manufactured transmission equipment is not automatically includible in the assessable value for central excise. Where the evidence showed that the transmission equipment could function independently and the purchased items, such as monitoring devices, were installed separately for auxiliary purposes, their value could not be added to the duty base. The Tribunal therefore rejected the Revenue's attempt to load the value of the bought-out goods into the assessable value and upheld the exclusion of those items from central excise valuation. en-us Thu, 29 Sep 2016 00:00:00 +0530 Tue, 22 Aug 2017 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336614 The value of bought-out items supplied separately with manufactured transmission equipment is not automatically includible in the assessable value for central excise. Where the evidence showed that the transmission equipment could function independently and the purchased items, such as monitoring devices, were installed separately for auxiliary purposes, their value could not be added to the duty base. The Tribunal therefore rejected the Revenue's attempt to load the value of the bought-out goods into the assessable value and upheld the exclusion of those items from central excise valuation. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336614