https://www.taxtmi.com/caselaws?id=798264 Electronic auto/taxi fare meters are not automobile parts, components or assemblies where their removal does not impair vehicle functioning. Their role in calculating distance-based fares for call taxis and auto-rickshaws, including statutory inspection and sealing for fare collection, is supplementary rather than integral to the vehicle. Consequently, the automobile-parts entry for maximum retail price-based valuation does not cover fare meters, and valuation under Section 4A cannot apply on that basis. Vehicle fitment alone is insufficient; the item must be essential to the vehicle's functioning. en-us Fri, 23 Jan 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798264 Electronic auto/taxi fare meters are not automobile parts, components or assemblies where their removal does not impair vehicle functioning. Their role in calculating distance-based fares for call taxis and auto-rickshaws, including statutory inspection and sealing for fare collection, is supplementary rather than integral to the vehicle. Consequently, the automobile-parts entry for maximum retail price-based valuation does not cover fare meters, and valuation under Section 4A cannot apply on that basis. Vehicle fitment alone is insufficient; the item must be essential to the vehicle's functioning. Case-Laws Central Excise Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798264