https://www.taxtmi.com/caselaws?id=104344 The Tribunal held that tool kits, as bought-out items and not integral parts of vehicles, should not be included in the assessable value of two-wheelers and three-wheelers manufactured by the assessee. The Tribunal disagreed with the Assistant Collector's view, supported the Collector (Appeals) decisions, and dismissed the department's appeals while allowing the party's appeal in one case. The consolidation of cases facilitated a comprehensive analysis, leading to a clear interpretation of the law in favor of the party. en-us Fri, 04 Oct 1996 00:00:00 +0530 Tue, 28 Feb 2012 17:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104344 The Tribunal held that tool kits, as bought-out items and not integral parts of vehicles, should not be included in the assessable value of two-wheelers and three-wheelers manufactured by the assessee. The Tribunal disagreed with the Assistant Collector's view, supported the Collector (Appeals) decisions, and dismissed the department's appeals while allowing the party's appeal in one case. The consolidation of cases facilitated a comprehensive analysis, leading to a clear interpretation of the law in favor of the party. Case-Laws Central Excise Fri, 04 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104344