https://www.taxtmi.com/caselaws?id=82115 The Tribunal allowed the appeal challenging the inclusion of the cost of bushes in the assessable value of spring leaves for excise duty. It directed the Assistant Collector to conduct an inquiry to ascertain whether bushes were essential parts or accessories. The decision emphasized that if bushes were accessories and not integral to the functioning of the spring leaves, their cost should not be included in the assessable value. The matter was remanded for further assessment based on the nature of bushes as either essential parts or accessories. en-us Thu, 25 Apr 1991 00:00:00 +0530 Sat, 02 Jul 2011 10:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82115 The Tribunal allowed the appeal challenging the inclusion of the cost of bushes in the assessable value of spring leaves for excise duty. It directed the Assistant Collector to conduct an inquiry to ascertain whether bushes were essential parts or accessories. The decision emphasized that if bushes were accessories and not integral to the functioning of the spring leaves, their cost should not be included in the assessable value. The matter was remanded for further assessment based on the nature of bushes as either essential parts or accessories. Case-Laws Central Excise Thu, 25 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82115