https://www.taxtmi.com/caselaws?id=83740 The tribunal determined that certain items like the heavy-duty axle, show grill, hooks, rope tightening pipes, tipping attachment, hukka, and handles were integral parts of the trailer and should be included in its assessable value. However, items like the hood, tool box, and military hook were not considered integral and thus excluded from the assessable value. The central excise duty was to be recalculated accordingly, and the penalty on the appellants was reduced from Rs. 50,000 to Rs. 10,000. en-us Fri, 09 Sep 1994 00:00:00 +0530 Sat, 16 Jul 2011 13:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83740 The tribunal determined that certain items like the heavy-duty axle, show grill, hooks, rope tightening pipes, tipping attachment, hukka, and handles were integral parts of the trailer and should be included in its assessable value. However, items like the hood, tool box, and military hook were not considered integral and thus excluded from the assessable value. The central excise duty was to be recalculated accordingly, and the penalty on the appellants was reduced from Rs. 50,000 to Rs. 10,000. Case-Laws Central Excise Fri, 09 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83740