TMI Blog1997 (5) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. Arguing for the appellants, Shri T. Ramesh submitted that the following issues are involved in this case :- (1) Whether cost of bought out items is to be included or not in the assessable value; (2) Erection and commission charges; (3) Deductions as envisaged under Section 4(4)(d)(ii) of the Central Excise Act; and (4) Proforma credit. He submitted that the appellants M/s. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of essentiality has not been gone into by the authorities below while adding the cost of bought out items. 3. Relying upon various decisions including the decision of the Tribunal in the case of Baligha Lighting Equipment Pvt. Ltd. v. CCE, Madras reported in 1996 (88) E.L.T. 523, he said that since some of the items were optional accessories, same cannot be included in the assessable value. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een held by the Tribunal in a number of cases including in the case of LML Ltd. v. CCE, Kanpur reported in 1997 (90) E.L.T. 359. Accordingly the appellants succeed on this issue. 6. As regards deductions claimed by the party under Section 4(4)(d)(ii), we find that though the issue has been claimed by the assessee before the adjudicating authority, the same has not been considered. It is settled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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