2003 (3) TMI 509 - AT - Central Excise

Summary

The appeal by M/s. Manikya Plastichem was regarding the inclusion of the value of bought out items in determining the assessable value. The Tribunal ruled in favor of the appellant, stating that the bought out items were sold on an optional basis and not fitted with the main item, and thus their value should not be included in the assessable value. The appeal was allowed with consequential relief.