https://www.taxtmi.com/caselaws?id=104435 The value of a tool kit supplied with motor cycles was held not to form part of the assessable value for central excise, because an earlier final order between the same parties had already decided the identical issue in favour of the assessee. That determination was treated as binding on the Revenue for the subsequent period, and the same reasoning was applied to the impugned order. The demand based on inclusion of the tool kit value was therefore unsustainable, the order was set aside, and consequential relief followed. en-us Tue, 29 Aug 2000 00:00:00 +0530 Wed, 29 Feb 2012 11:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104435 The value of a tool kit supplied with motor cycles was held not to form part of the assessable value for central excise, because an earlier final order between the same parties had already decided the identical issue in favour of the assessee. That determination was treated as binding on the Revenue for the subsequent period, and the same reasoning was applied to the impugned order. The demand based on inclusion of the tool kit value was therefore unsustainable, the order was set aside, and consequential relief followed. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104435