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

Published on

13/04/2026

By Mariya Paliwala

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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)…

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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.

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

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