1999 (8) TMI 890

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..... rajan, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal by the department is the includibility in the assessable value of the goods manufactured by the appellant of the value of bought out items i.e. goods supplied along with the items manufactured by the appellant, but not manufactured by it. 2. Neither the show cau .....

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..... oard. This circular was not produced, despite the matter being adjourned (at the Departmental Representative s request). In any event, the circular of the Board does not have the force in law. 4. The second ground is that the goods covered by price list 208/85 are integral part of the machine. Price list 208 of 1985 is for portable video cassette recorder and studio video cassette recorder. The .....

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..... cle being optional for one buyer in respect of a particular machine and not being optional to another buyer in respect of same machine. The question of the assessee producing evidence to the optional nature to supplier, in a situation where its optional nature in supply itself is recognised by the department could not arise. 6. We therefore see no reason to interfere and dismiss the appeal. - .....

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