1999 (5) TMI 100

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The appellant was a manufacturer, inter alia, of electric generating sets. It sold part of its production of such generating sets to the defence forces. The goods sold to the defence forces were either the generating sets by themselves, or the sets mounted on trailers. In the latter case, the trailers were either purchased by the appellant, or supplied by the defence forces to whom they we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... herefore in the nature of accessory. The value of trailers were therefore not includible in the value of the generating set. Reliance on the judgment of the Supreme Court in Sriram Bearings Ltd v. C.C.E. - 1997 (91) E.L.T. 255 (S.C.). 3. The Departmental Representative contends that the trailers on which the generating sets are mounted constituted special purpose motor vehicles falling under Hea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nerating sets, which is what accessories generally do; mounting was apparently for the purpose of easy transportation of the sets to the locations at which they are put to use. The departmental representative seeks to make out completely a new case. Neither the Assistant Collector nor the Collector (Appeals) has questioned the classification of goods under Heading 85.02. This point therefore canno .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X