1976 (12) TMI 59

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..... ort question that arises in this Special Civil Application is whether the items listed, namely, tool-box, folding pole, jack, angles supporter, chains, brake-pipe, pipe stand, draw-bar and tomy are components of a trailer so as to make these items part and parcel of the trailer. The Central Excise Department treated the aforesaid items as integral parts of the trailer and took the value of those i .....

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..... e jurisdiction of this Court under Article 226 of the Constitution. 2. Mr. V.B. Patel appearing for the petitioner contended that even without the items in question the trailer is complete and one can use the trailer without any of these items. In other words, it is his case that these items were accessories and not spare parts or components of the trailer and as such they are not excisable goods .....

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..... which are only in the nature of accessories could be characterised as components or integral parts of a trailer. We are, therefore; unable to agree with the learned counsel for the respondents that the items in question are excisable items. 3. We, therefore, set aside the impugned orders and allow the petition. Rule made absolute. No costs. The short levy amount, if it had already been collected .....

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