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TMI Blog1982 (6) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... e 28, 1976 [reported in 1977 E.L.T. (J 133)] delivered by Mr. Justice Rege allowing the petition filed by International Tractor Company of India Limited seeking a writ of certiorari for quashing certain orders of the Assistant Collector of Central Excise whereby excise duty was levied on the tractors manufactured by the petitioners by including in the assessable thereof, the value of the hour mete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hts are not essential parts of the tractor. These accessories are fitted to some of the tractors sold by the Company on the request of the customers. The Company does not manufacture hour meters or the wheel weights in their factory but purchases them from the market and these accessories are fitted only on certain tractors which are sold by the Company. On these undisputed facts, the Company prot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of this paragraph indicate that the claim of the Department is that the value of the hour meters and the wheel weights is required to be included in the assessable value of the tractors in view of the provisions of Section 4 of the Act. The Section provides that when article is chargeable to duty at the rate depending on the value of the article, such value shall be deemed to be the wholesale ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of the accessories could be included while determining the assessable value of the tractors. The judgment of the trial Judge suffers from no infirmity and there is no merit whatsoever in the appeal. 4. Accordingly, the appeal fails and is dismissed with costs. The Advocate for the respondent is at liberty to withdraw the amount deposited by the appellant towards the costs of the appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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