Assessable value for motor-vehicle cess must include excise duty pending appeal, and demands should be raised. Assessable value for levy of cess on motor vehicles: whether it should be the ex-factory wholesale price or include excise duty. A tribunal held valuation should follow statutory rules, but pending the department's appeal the Board directed that cess be levied on value inclusive of excise duty and that demands not already issued be raised immediately to keep the matter alive.