https://www.taxtmi.com/caselaws?id=90990 The Tribunal allowed the appeals, set aside the impugned order, and directed that the cost of trailers should not be included in the assessable value of the generating sets sold to the defence forces. The Tribunal emphasized that since the fitment of generating sets on trailers was at the defence forces' request, the cost of trailers should not be part of the assessable value, following the principle that accessories fitted at the buyer's request should not be included in the assessable value. en-us Sat, 08 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90990 The Tribunal allowed the appeals, set aside the impugned order, and directed that the cost of trailers should not be included in the assessable value of the generating sets sold to the defence forces. The Tribunal emphasized that since the fitment of generating sets on trailers was at the defence forces' request, the cost of trailers should not be part of the assessable value, following the principle that accessories fitted at the buyer's request should not be included in the assessable value. Case-Laws Central Excise Sat, 08 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90990