https://www.taxtmi.com/caselaws?id=336806 Under Notification No. 6/2002-C.E., an independent body builder valuing motor vehicles was not required to include the duty-paid value of the chassis in the assessable value, because the notification expressly excluded chassis value where no duty credit on the chassis was taken. The text notes that this exclusionary language was materially similar to Notification No. 241/86-C.E., and the Board clarification and earlier Tribunal view on chassis valuation therefore applied equally. On that basis, the chassis duty did not form part of the central excise assessable value, and the Revenue's challenge failed. en-us Mon, 09 May 2016 00:00:00 +0530 Thu, 16 Feb 2017 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336806 Under Notification No. 6/2002-C.E., an independent body builder valuing motor vehicles was not required to include the duty-paid value of the chassis in the assessable value, because the notification expressly excluded chassis value where no duty credit on the chassis was taken. The text notes that this exclusionary language was materially similar to Notification No. 241/86-C.E., and the Board clarification and earlier Tribunal view on chassis valuation therefore applied equally. On that basis, the chassis duty did not form part of the central excise assessable value, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336806