https://www.taxtmi.com/caselaws?id=41104 The exemption notification and tariff relief applied only to motor vehicles and did not extend to trailers fitted with I.C. engines. Because the trailers were cleared in that condition, their assessable value had to be determined on the basis of the complete article at the time of clearance. The prior separate purchase of the engines on payment of duty did not permit exclusion of engine value from the trailers' assessable value and did not create a right to refund. The claim for reduction of assessable value and refund was rejected, and duty assessment on the trailers was upheld. en-us Mon, 16 Feb 1976 00:00:00 +0530 Fri, 21 May 2010 10:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41104 The exemption notification and tariff relief applied only to motor vehicles and did not extend to trailers fitted with I.C. engines. Because the trailers were cleared in that condition, their assessable value had to be determined on the basis of the complete article at the time of clearance. The prior separate purchase of the engines on payment of duty did not permit exclusion of engine value from the trailers' assessable value and did not create a right to refund. The claim for reduction of assessable value and refund was rejected, and duty assessment on the trailers was upheld. Case-Laws Central Excise Mon, 16 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41104