Inclusion of cost of visa cards, visa files and folders in the value of filing cabinets regarding

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.... Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Inclusion of cost of visa cards, visa files and folders in the value of filing cabinets regarding. A doubt has arisen whether the cost of (i) folder and visa files; (ii) visa cards and (iii) instadex folders purchased from outside and invoiced separately and used in the manufacture of fili....

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....rts are however, supplied along with the cabinets/storewell and despatched together. 3. It is reported that visadex cabinets cannot be used without card pockets. In other words, card pockets are essential parts of visadex cabinet without which the latter has no utility for the said purpose. The very fact that visadex cabinets and card pockets are supplied together also indicates that visadex ca....

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....sadex cabinet or not, has been examined and Board is of the view that Card Pockets should be considered as part of visadex cabinet and their value should be included in the value of visadex cabinets for the purpose of charging duty. Even otherwise when the pockets are being supplied along with cabinet, duty should be charged in the form in which the cabinet is cleared. Therefore, the value of card....