https://www.taxtmi.com/caselaws?id=72522 The Tribunal ruled in favor of the appellants, emphasizing that specific costs such as battery, charger, attachments, accessories, and packing charges should be excluded from the assessable value of forklift trucks for Central Excise duty assessment. The Tribunal highlighted that these items were accessories, not integral components of the forklift trucks, and directed the Assistant Collector to re-determine the assessable value accordingly, providing relief to the appellants based on established legal principles and precedents. en-us Fri, 20 Jun 1986 00:00:00 +0530 Fri, 20 May 2011 11:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72522 The Tribunal ruled in favor of the appellants, emphasizing that specific costs such as battery, charger, attachments, accessories, and packing charges should be excluded from the assessable value of forklift trucks for Central Excise duty assessment. The Tribunal highlighted that these items were accessories, not integral components of the forklift trucks, and directed the Assistant Collector to re-determine the assessable value accordingly, providing relief to the appellants based on established legal principles and precedents. Case-Laws Central Excise Fri, 20 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72522