1997 (11) TMI 238 - AT - Central Excise

Summary

The appeal challenged Order-in-Original No. 58-D/90 dated 9-1-1991 regarding duty on bought-out items supplied with tractors. The Tribunal held that the items in question were optional accessories, not component parts of tractors, and thus their value should not be included in the assessable value of tractors. The appeal was allowed, and the impugned order was set aside.