1999 (8) TMI 890

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.... Appellant. Shri R. Nambirajan, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal by the department is the includibility in the assessable value of the goods manufactured by the appellant of the value of "bought out items" i.e. goods supplied along with the items manufactured by the appellant, but not manufactured by it.....

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....tions contained in a Circular of the Board. This circular was not produced, despite the matter being adjourned (at the Departmental Representative's request). In any event, the circular of the Board does not have the force in law. 4. The second ground is that the goods covered by price list 208/85 are integral part of the machine. Price list 208 of 1985 is for portable video cassette recor....