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2008 (6) TMI 19 - AT - Central Excise
Manufacture of chassis and sale of complete motor vehicle – assessee contend that in determining value of motor vehicle, actual cost of chassis manufactured by the principal manufacturer at its end, is to be taken into account - value of chassis for the purpose of arriving at the assessable value of the complete motor vehicle shall be the assessable value of the chassis worked out by Eicher (principal manufacturer) u/r 8, and not its actual cost - questions is answered in favour of Revenue