1999 (8) TMI 890 - AT - Central Excise

Summary

The appellate tribunal considered whether the value of "bought out items" should be included in the assessable value of goods. The department failed to provide details on what items were manufactured and bought out. The tribunal found that the circular of the Board did not have legal force. The goods in question were integral parts of the machines, and there was no evidence to show they were optional items. The appeal was dismissed.