https://www.taxtmi.com/caselaws?id=43466 For excise valuation of motor vehicle chassis cleared from the factory gate, the value of spare wheel, rim, carrier, tyre and tube cannot be added merely because those items appear in vehicle specifications or are required under motor vehicle rules. The article explains that assessable value must be confined to the goods actually cleared, and the filing of classification and price lists under the self-removal procedure does not permit the department to enlarge valuation on that basis. A demand built on such inclusion was treated as without jurisdiction, and the corresponding show cause notice was quashed. en-us Wed, 18 Nov 1992 00:00:00 +0530 Fri, 18 Jun 2010 12:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43466 For excise valuation of motor vehicle chassis cleared from the factory gate, the value of spare wheel, rim, carrier, tyre and tube cannot be added merely because those items appear in vehicle specifications or are required under motor vehicle rules. The article explains that assessable value must be confined to the goods actually cleared, and the filing of classification and price lists under the self-removal procedure does not permit the department to enlarge valuation on that basis. A demand built on such inclusion was treated as without jurisdiction, and the corresponding show cause notice was quashed. Case-Laws Central Excise Wed, 18 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43466