Value of Bought-Out Items Not Includable in Assessable Value: CESTAT

HomeIndirect TaxesValue of Bought-Out Items Not Includable in Assessable Value: CESTAT

Value of Bought-Out Items Not Includable in Assessable Value: CESTAT

Indirect Taxes Top Stories

Published on

13/04/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that the value of bought-out items supplied and installed at customer sites cannot be included in the assessable value of manufactured goods for the purpose of excise duty. The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member)…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Assessable value

Value of Bought-Out Items Not Includable in Assessable Value: CESTAT

Membership Required

Latest articles

SAD Refund Can’t Be Denied for Invoice Format Differences When Substantive Conditions Are Met: CESTAT

CESTAT Quashes Bank Guarantee Condition for Provisional Release of Areca Nuts, Calls It Arbitrary and Unreasonable

CENVAT Credit Can’t Be Recovered Again If Duty Paid on Final Product Exceeds Credit Availed: CESTAT

No CENVAT Credit Availed on Common Inputs: CESTAT Quashes Rs. 1.05 Crore Demand

More like this

SAD Refund Can’t Be Denied for Invoice Format Differences When Substantive Conditions Are Met: CESTAT

CESTAT Quashes Bank Guarantee Condition for Provisional Release of Areca Nuts, Calls It Arbitrary and Unreasonable

CENVAT Credit Can’t Be Recovered Again If Duty Paid on Final Product Exceeds Credit Availed: CESTAT

About us

Company

Categories