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of <h1>CEGAT rules rivets not part of assessable value for clutch facings and brakelinings</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the appeals regarding the inclusion of the price of rivets in the assessable value of clutch facings and ... Valuation The Appellate Tribunal CEGAT, New Delhi dismissed the appeals regarding the inclusion of the price of rivets in the assessable value of clutch facings and brakelinings. The tribunal held that rivets are not considered a part or component of the manufactured goods and therefore should not be included in the assessable value.
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