Assessable value excludes tool kit value when the same issue was already decided between the same parties.

The value of a tool kit supplied with motor cycles was held not to form part of the assessable value for central excise, because an earlier final order between the same parties had already decided the identical issue in favour of the assessee. That determination was treated as binding on the Revenue for the subsequent period, and the same reasoning was applied to the impugned order. The demand based on inclusion of the tool kit value was therefore unsustainable, the order was set aside, and consequential relief followed.

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Issues: Whether the value of the tool kit supplied along with motor cycles is includible in the assessable value for levy of central excise duty.

Analysis: The dispute was covered by an earlier final order between the same parties on the same issue, in which it was held that the value of the tool kit cannot form part of the assessable value of the motor cycles. That decision was treated as binding on the Revenue, and the same reasoning applied to the subsequent period covered by the impugned order.

Conclusion: The value of the tool kit was not includible in the assessable value of the motor cycles, and the impugned order was unsustainable.

Final Conclusion: The demand based on inclusion of the tool kit value was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Where an accessory or kit supplied with manufactured goods is found, on the facts of the case, not to form part of the assessable value, the same treatment must follow for the subsequent period when the issue and parties are identical.

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