1996 (10) TMI 401

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..... B. Attar, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this case is whether the value of tool kits is to be added to the value of two-wheelers and three-wheelers manufactured by the assessee. The Assistant Collector in all these three cases has held that tool kit is a part of the motor vehicle and accordingly value of the tool k .....

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..... is order-in-original has taken the view that the cost of these tool kits is to be added to the vehicles manufactured and cleared by the assessee. Accordingly, aggrieved by the said order the party has come before us by way of appeal. 2. Since the issue involved in all these cases are similar, they are clubbed together and are being disposed of by common order. 3. The Department was rep .....

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..... ce of other manufacturers, namely, M/s. Girnar Scooters Ltd. to show that the cost of tool kits was not added which was cleared by them. It was also submitted by him that the issue involved in this case has been covered by a series of decisions of this Tribunal. He files a list of cases including CCE, Meerut v. Friction Materials and Another, 1996 (86) E.L.T. 685 (Tri.) = 1996 (66) ECR 22 (T) and .....

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