TaxTMI 
TaxTMI 
1998 (7) TMI 214
X X X X Extracts X X X X
X X X X Extracts X X X X
....te, for the Respondent. [Order per : S.L. Peeran, Member (T)]. - This is a Revenue appeal against the Order-in-Appeal No. 66/90, dated 22-3-1990. The short question that arises for consideration is as to whether the value of brought out items is includible in the assessable value of the goods manufactured by the appellants. It was argued by the assessee before the Commissioner that the items....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... with regard to the brought out items and it was in the nature of trading activity and hence he held that there was no basis for loading the assessable value of the goods manufactured by the assessee with the value of brought out items. Revenue is aggrieved with the Order and hence this appeal. 2. It is contended that in terms of Rule 3(b) of Interpretation of Tariff Schedule, goods put in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e and such putting together amounted to manufacture and it brings into existence a new product and hence the Tribunal held that the value of the brought out items in such cases is required to be added. 3.  Ld. Advocate submits that the said citation is totally distinguishable as in such cases the items go to form a new product and hence the value was required to be added. She submits that ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... that they are put together as a kit and sold. 4. On a careful consideration of the submissions on the judgment cited, we have to see as to whether putting up together these brought out items with the manufactured products brings into existence a new commodity. The Commissioner has given a factual finding that they are independent items and that does not bring into existence a new product.....