https://www.taxtmi.com/caselaws?id=74964 The Tribunal determined that the foot rest is an essential part of the scooter, directing its value to be included in the assessable value. This decision was based on common trade understanding, disregarding conflicting regulations and letters. The inclusion was limited to actual clearances made by the appellants, not the total production volume. The appeal was mostly dismissed, except for this adjustment. en-us Wed, 09 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 16:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74964 The Tribunal determined that the foot rest is an essential part of the scooter, directing its value to be included in the assessable value. This decision was based on common trade understanding, disregarding conflicting regulations and letters. The inclusion was limited to actual clearances made by the appellants, not the total production volume. The appeal was mostly dismissed, except for this adjustment. Case-Laws Central Excise Wed, 09 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74964