https://www.taxtmi.com/caselaws?id=30670 Bought-out items such as tyres, discs, tubes and flaps supplied by customers are not automatically excluded from assessable value merely because they are essential to the manufactured goods. Where such items are fitted or attached to trailers before clearance and the goods are cleared as a complete product, their value is includible in assessable value. On that basis, the turnover crossed the SSI exemption ceiling under Notification No. 1/93-C.E., making the revised duty reduction unsustainable and restoring the original demand. en-us Wed, 05 Mar 2008 00:00:00 +0530 Mon, 15 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30670 Bought-out items such as tyres, discs, tubes and flaps supplied by customers are not automatically excluded from assessable value merely because they are essential to the manufactured goods. Where such items are fitted or attached to trailers before clearance and the goods are cleared as a complete product, their value is includible in assessable value. On that basis, the turnover crossed the SSI exemption ceiling under Notification No. 1/93-C.E., making the revised duty reduction unsustainable and restoring the original demand. Case-Laws Central Excise Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30670