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

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....ral 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 filing cabinets, visadex, cabinets and storewells should be a....

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....spatched 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 card pockets are essential parts of visadex cabinets and not merely ac....