Excise duty on purchase item sale

Hello Folks,

I have a query regarding Bought Out items which we are going to sale sometimes and sometimes we used as BOM for mfg another item.

Now, I am selling Bought out item in which we are doing only packing on it.

Is it fall under Value Addition and need to pay duty on ASV (i.e. Bought Out Cost + Packing) or we can just pass on the duties which we paid at time of purchase.

Please give ur expert comments

Thanks

Piyush Goel