https://www.taxtmi.com/caselaws?id=241034 The assessable value of three-wheelers did not include the value of jack assemblies, rear visual barriers and carpets supplied separately through the spare parts division, because the motor vehicle rules required such items for road use but did not require their supply at the time of factory clearance. As the accessories were not removed with the vehicles and were not integral components of the three-wheelers, prior decisions on tool kits and jack assemblies supported exclusion from valuation. The demand and penalty were therefore not sustainable. en-us Thu, 10 Oct 2013 00:00:00 +0530 Wed, 20 May 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241034 The assessable value of three-wheelers did not include the value of jack assemblies, rear visual barriers and carpets supplied separately through the spare parts division, because the motor vehicle rules required such items for road use but did not require their supply at the time of factory clearance. As the accessories were not removed with the vehicles and were not integral components of the three-wheelers, prior decisions on tool kits and jack assemblies supported exclusion from valuation. The demand and penalty were therefore not sustainable. Case-Laws Central Excise Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241034