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<h1>CEGAT rejects Revenue's appeal on assessable value of power driven pumps; starters and push buttons not included. Upheld Collector's decision.</h1> <h3>COLLECTOR OF CENTRAL EXCISE, BOMBAY Versus FLORITE ENGG. CORPORATION</h3> COLLECTOR OF CENTRAL EXCISE, BOMBAY Versus FLORITE ENGG. CORPORATION - 1999 (114) E.L.T. 610 (Tribunal) The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal regarding the inclusion of the value of starters and push buttons in the assessable value of power driven pumps. The Tribunal upheld the Collector of Central Excise (Appeals) decision, stating that starters and push buttons were not integral parts of the pumps. The appeal was dismissed, with the amount involved being Rs. 14,094.80 as central excise duty and Rs. 2,000/- as penalty.