@JUDGMENTTAG-ORDER
1. The Department/Revenue wanted to add the value of Handle assembly, Ball valve assembly, overflow assembly, Syphon assembly, Outlet
flange assembly and Flush pipe assembly, while arriving at the valuation of the flushing cisterns manufactured by the respondent. It is an admitted
position that the aforesaid fittings are not manufactured by the assessee. It is also an admitted position that the assessee supplied the same to those
buyers only who asked for that and in such a situation the assessee buys the aforesaid components from the market and supply to the buyers at
their option. In these circumstances, the Tribunal has rightly declined to add the value of the aforesaid components which are not the part of
flushing cistern manufactured by the assessee. Even otherwise, the amount of tax involved is not much. For these reasons we dismiss this appeal.