1992 (5) TMI 119

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..... The dispute relates to includibility of the value of Canopy in the value of tractors manufactured by the appellants. 2. The appellants manufacture agricultural tractors during the relevant period from 1-3-1980 to 30-9-1980, they have fitted Roof Canopy to the tractors at the request of the customers on optional basis. Since, according to the appellants, it is a non-essential accessory, they h .....

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..... Writ Petition No. 1885 of 1984 dated 19-12-1989). Therefore, following the same the appeal should be allowed by excluding the value of Roof Canopy in the assessment value of the tractors. 4. Shri Prabhat Kumar, learned JDR appearing for the Department submitted that in view of the Tribunal s Order in appellants own case including the value of self- starter which is also an accessory in the valu .....

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..... ng the excisable value of the tractors. With respect we agree with the said decision." 6. Since the Delhi High Court has expressed a view that the value of the Roof Canopy cannot be included in the assessable value of the tractors, we allow the appeal and set aside the orders of the lower authorities following the judgment of the Delhi High Court. The appeal is allowed. - - TaxTMI - TMITax - .....

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