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2017 (8) TMI 1518 - AT - Central ExciseValuation - inclusion of trading items which were bought out items by the appellant in the assessable value - Held that:- In the instant case, these items, which were bought out, are totally independent and optional. These are not even the accessories as stated by the Ld. Counsel for the appellant during the course of argument. In the instant case, it is admitted position that the assessee supplied the bought out items to the buyers only to ask for. In such a situation, the assessee buys the aforesaid components/items from the market and supplied to the buyers on their option - Hon’ble Supreme Court in the case of Commr. of Central Excise, Trichy v. Neycer India Ltd. [2015 (5) TMI 494 - SUPREME COURT], observed that the value of the bought out items cannot be included in the assessable value of own manufactured goods under Section 4 of the Central Excise Act, 1944. Impugned order do not sustain - appeal allowed - decided in favor of appellant.
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