9911796707
TMI Blog1998 (7) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... is a Revenue appeal against the Order-in-Appeal No. 66/90, dated 22-3-1990. The short question that arises for consideration is as to whether the value of brought out items is includible in the assessable value of the goods manufactured by the appellants. It was argued by the assessee before the Commissioner that the items manufactured by them viz. King pin, Cotter pin and Thrust washer are indepe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivity and hence he held that there was no basis for loading the assessable value of the goods manufactured by the assessee with the value of brought out items. Revenue is aggrieved with the Order and hence this appeal. 2. It is contended that in terms of Rule 3(b) of Interpretation of Tariff Schedule, goods put in sets shall be classifiable as if they consisted of material of component which gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... new product and hence the Tribunal held that the value of the brought out items in such cases is required to be added. 3. Ld. Advocate submits that the said citation is totally distinguishable as in such cases the items go to form a new product and hence the value was required to be added. She submits that in the present case the items are independently supplied as a kit for the purpose of con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions on the judgment cited, we have to see as to whether putting up together these brought out items with the manufactured products brings into existence a new commodity. The Commissioner has given a factual finding that they are independent items and that does not bring into existence a new product. This factual finding is not controverted in the appeal memorandum. Therefore, on facts we hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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