1976 (3) TMI 56 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad accepted the appeal and held that a tool box, jack, angle supporter, and chains are accessories of a trailer, not integral parts. The court ruled that these items are not excisable goods as they are not essential for the trailer to be complete and usable. The court set aside the orders and directed the refund of the short levy amount to the petitioner.