2003 (3) TMI 509

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....ates, for the Appellant. Smt. Radha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. -  This is an appeal filed by the appellants M/s. Manikya Plastichem with reference to the impugned order passed by the Commissioner (Appeals), Bangalore. 2. The short point to be considered in this case is whether the Value of the bought out items is to be in....

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....ully considered the submissions made by both sides. We take note of the fact that the bought out items were sold only on optional basis and that they were not fitted with the main item at the time of clearance. Furthermore, the Department has decided the issue in favour of the party for the subsequent period holding that the value of the bought out items as such cannot be included in determining t....