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2017 (2) TMI 425 - AT - Central ExciseValuation - fabrication and mounting of LPG tanker on the chassis - inclusion of the value of running gear - The contention of the department is that only the value of chassis is excluded from total value of the motor vehicle and not the value of the running gear. - Held that: - the identical issue has been considered by this Tribunal in the appellant's own case Ganesh Chandra Ghosh [2012 (5) TMI 381 - CESTAT, MUMBAI] where it was held that the value of running gear should not be included in the assessable value of the motor vehicle, in terms of N/N. 4/97-CE - the value of running gear is not includible in the value of motor vehicle for the reason that the running gear is part of chassis - appeal allowed - decided in favor of appellant.
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