Valuation of Bought-Out Goods in Central Excise: No Duty Demanded if Goods Aren't Excisable at Clearance.

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....Valuation - inclusion of bought out items - The show cause does not specify as to what are the bought out goods and how they have been considered as critical goods and what is the basis of arriving at assessable value - when the bought out goods are not being part of any excisable goods at the time of their clearances in that case no duty can be demanded. - AT....