Home Case Index All Cases Central Excise Central Excise + SCH Central Excise - 2005 (1) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (1) TMI 112 - SC ORDERValuation (Central Excise) - whether the cost of instruction manuals and leather case/soft case supplied with cameras manufactured by the Respondent is includible in the assessable value of the cameras - Held that:- The answer to the question would depend on whether the instruction manual and the leather case or the soft case can be said to be a component of the camera or whether it is merely an accessory. The Tribunal has held that these were mere accessories and therefore the value is not to be included. We see no infirmity in the Judgment of the Tribunal. We are in agreement with the view taken by the Tribunal that these are mere accessories and hence the value is not to be included - Decided against Revenue.
|