1976 (3) TMI 56

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..... sories of a trailer and could not be characterised as components or integral parts of a trailer and unless it is shown that the said items are components or integral parts of a trailer and without them trailer is not a complete manufactured item and cannot be used, it could be difficult to hold these items excisable. 1. The short question that arises in this Special Civil Appli cation is whethe .....

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..... g to Rs. 1742.52 Ps. That order of the Superintendent of Central Excise was unsuccessfully carried in appeal to the Collector of Central Excise, Bombay. Thereafter the matter was carried to the Central Government and as the Central Government declined to interfere with the orders of the authorities below, the petitioner resorted to the jurisdiction of this Court under Article 226 of the Constituti .....

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..... box is a separate box where tools are kept. Similarly, a jack is not fixed to a trailer and it is a portable item. Unless it is shown that the items in question are components or integral parts of a trailer and without them a trailer is not a complete manufactured item and cannot be used, it would be difficult to hold that these items which are only in the nature of accessories could be character .....

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