2001 (2) TMI 735 - AT - Central Excise

Summary

The appeal considered whether the value of bought-out items should be included in the assessable value. The appellant argued that loose-liners were not essential to the main product, while the respondent contended they were raw materials supplied by the appellant. The Tribunal remanded the matter for further examination by the adjudicating authority to determine if loose-liners are essential parts of the product. The appeal was allowed by way of remand.