https://www.taxtmi.com/caselaws?id=41200 For valuation under Item 34 of the Central Excise Tariff, specialised material handling equipment mounted on a motor vehicle chassis is excluded from assessable value, except for the chassis itself. The tipper mechanism, allied fittings and steel body used for tipping and handling materials were treated as part of that specialised equipment and not as separate includible value. The fact that the vehicle was also capable of transporting loads did not justify adding the excluded equipment back into valuation. On that basis, the value of the specialised equipment, including the steel body, was held not includible and the contrary appellate orders were set aside. en-us Thu, 26 Jun 1980 00:00:00 +0530 Mon, 31 May 2010 12:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41200 For valuation under Item 34 of the Central Excise Tariff, specialised material handling equipment mounted on a motor vehicle chassis is excluded from assessable value, except for the chassis itself. The tipper mechanism, allied fittings and steel body used for tipping and handling materials were treated as part of that specialised equipment and not as separate includible value. The fact that the vehicle was also capable of transporting loads did not justify adding the excluded equipment back into valuation. On that basis, the value of the specialised equipment, including the steel body, was held not includible and the contrary appellate orders were set aside. Case-Laws Central Excise Thu, 26 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41200