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2013 (12) TMI 699 - AT - Central ExciseInclusion of the value of accessories in the value of three wheelers supplied – Held that:- Central Motor Vehicle (Amendment) Rules, 1989 and the Maharashtra Motor Vehicle Rules, 1989 specify that while plying the vehicle the driver should ensure that he has the tool kits and jack assembly necessary for change of tyres and rim - this is condition which needs to be met at the time of using the vehicle on the road - The Motor Vehicle Rule does not deal with supply of tool kits by the manufacturer. -The tool kits may be supplied by either the manufacturer or by the dealer - from the Motor Vehicle Rules, it does not emerge that the manufacturers are mandatorily required to supply the tool kits or jack assembly along with the vehicle - Following COLLECTOR OF CENTRAL EXCISE, PUNE Versus BAJAJ AUTO LTD. [1996 (10) TMI 401 - CEGAT, NEW DELHI] - the value of tool kits and jack assembly are not includable in the assessable value of the motor vehicle – order set aside – Decided in favour of Assessee.
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