2008 (3) TMI 214

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..... ted the tyres, discs, etc., to their manufactured goods before clearance – hence value of these fitted bought out items is includable in the assessable value of the goods manufactured by the respondents - E/3402/2001 - A/316/2008-WZB/C-I/(EB), - Dated:- 5-3-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) Shri Pramod Kumar, JDR, for the Appellant. None .....

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..... yres, discs, tubes and flaps, the value of which was sought to be included in the assessable value of trailers manufactured by the respondents, were fitted to the trailers. The Commissioner (Appeals) had reduced the demand by holding that value of tyres, discs, etc., was not required to be included in the assessable value of the trailers in the light of the Tribunal's decision in the case of CCE .....

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..... ntial for the operation of the manufactured goods are fitted or attached to the goods before clearance, then the value of bought out items is includible. In the present case it is clearly brought out that the trailers manufactured were cleared as a complete trailers by the respondents and that they had fitted the tyres, discs, etc., to their manufactured goods before clearance. Therefore, in the l .....

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