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TMI Blog2013 (12) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 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. - E/616/08 - Final Order No. A/890/2013-WZB/C-II(EB) - Dated:- 10-10-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Mr. M.H.Patil, Advocate For the Respondent : Rep by: Ms. Padmavati Patil, Advocate Shri Ahibaran, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal is directed against Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge a wheel or rim and tyre and with the equipment to repair a puncture. Accordingly, the department came to the conclusion that in respect of Three Wheelers, where the accessories were not cleared along with the motor vehicle, but were supplied separately from the Spare Parts Division to the dealer, the value of these parts was includible in the assessable value of the three wheelers cleared and by non-inclusion of such value, the appellant sought to evade excise duty amounting to Rs.3,57,81,567/- during the period April, 2001 to May, 2006. On being pointed out the escaped duty liability, the appellant paid under protest' a sum of Rs.2,61,61,330/- in respect of Jack Assembly and Rear Visual Barrier. However, he did not discharge the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilarly, Rule 191(3) of the Maharashtra Motor Vehicle Rules, 1989 provides that every motor vehicle other than the motorcycle, shall at all times be furnished with an efficient jack and other tools necessary to change a wheel or rim and tyre and with the equipment to repair a puncture. These requirements are under the Central Motor Vehicle (Amendment) Rules, 1989 as well as the Maharashtra Motor Vehicles Rules, 1989 and these requirements are to be complied with at the time of the plying the vehicle on road. These rules do not stipulate that the manufacturer should supply these items compulsorily when the vehicles are cleared from the factory. The items such as jack assembly, rear visual barrier, carpets etc. are optional accessories and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enged by the Revenue before the Hon'ble Apex Court and the Hon'ble Apex Court dismissed the same vide Civil Appeal No. 6854 of 2000 on 22.03.2006. Reliance is also placed on the decision of this Tribunal in the case of Daewoo Motors India Ltd. -2001 (135) ELT 596 (T), where the issue for consideration was whether the value of tool kits and jack assembly are includable in the assessable value of the Motor Vehicle and the Tribunal took the view that such value is not includable. The said decision was based on the Larger Bench's decision in the case of Bajaj Auto Ltd. -2002 (148) ELT 1147 (T), where in it was held that the value of tool kits cannot be included in the value of the vehicle such as scooters and three wheelers and said decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle Rules, 1989. These rules, no doubt, 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. However, 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. Therefore, 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. In the large number of decision cites supra, this Tribunal has consistently held that the value of tool kits and jack assembly are not in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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