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<h1>CEGAT Tribunal rules tool kits not part of assessable value for duty levy</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal, holding that the value of tool kits supplied with motor cycles should not be included in the ... Valuation The Appellate Tribunal CEGAT, New Delhi allowed the appeal stating that the value of the tool kits supplied with motor cycles cannot be included in the assessable value of the motor cycles for duty levy. The Tribunal reversed the order of the Commissioner based on a previous decision and granted consequential relief to the appellant.