Central Excise Item 34 - Tractors - Inclusion of value of certain accessories towards assessable value of the tractors - Regarding

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..... 0-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise Item 34 - Tractors - Inclusion of value of certain accessories towards assessable value of the tractors - Regarding. I am directed to say that a doubt has been expressed as to whether value of linkage draw bar, trailer hook and plough lamps fitted with tractors should be .....

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..... tral Excise Rule in this regard i.e. to assess the goods in the form they are delivered for sale at the factory gate. Since in this case the tractors were cleared with the items like linkage draw bar, trailer hook and plough lamps, their value should be added while arriving at the assessable value. 4. The issue has been further examined in the Board. The assessable value of the goods has to be a .....

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