https://www.taxtmi.com/caselaws?id=80077 The Tribunal ruled in favor of the appellants on both issues. It held that the value of Wheel Kits should not be included in the assessable value of suitcases as they were optional accessories, not integral parts. Additionally, the Tribunal agreed that duty on old stock should not be recovered based on subsequent price revisions after goods were cleared and duty paid. The appeal was allowed, setting aside the Collector's order and favoring the appellants in their challenge against the duty demands. en-us Fri, 08 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 15:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80077 The Tribunal ruled in favor of the appellants on both issues. It held that the value of Wheel Kits should not be included in the assessable value of suitcases as they were optional accessories, not integral parts. Additionally, the Tribunal agreed that duty on old stock should not be recovered based on subsequent price revisions after goods were cleared and duty paid. The appeal was allowed, setting aside the Collector's order and favoring the appellants in their challenge against the duty demands. Case-Laws Central Excise Fri, 08 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80077