Dumper body treated as part of the motor vehicle, so it is included in assessable value.

Dumper bodies manufactured for dump trucks were treated as part of the motor vehicle under Item 34 of the Central Excise Tariff and therefore formed part of the assessable value. The reasoning was that a dumper is a type of truck with a body designed to tilt and discharge material, not a specialised earth-moving or material-handling appliance. On that basis, the body was regarded as integral to the dumper itself, and exclusion from duty treatment was rejected. The valuation position also noted that where trucks are cleared after the body is fitted, the assessable value includes the body portion.

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Issues: Whether the dumper body manufactured by the petitioners was to be treated as part of the motor vehicle under Item 34 of the Central Excise Tariff, and consequently included in the assessable value.

Analysis: The dumper was held to be a type of truck with a dump body arranged to tilt and discharge material. It was not mounted on earth-moving or material-handling equipment and was not a specialised material-handling appliance. The body was, therefore, regarded as part of the dumper itself. The view taken by the Appellate Collector was accepted, and the contention that such body should be excluded from duty treatment was not accepted. The authority also noted that where trucks are cleared after the body is fitted, the assessable value includes the body portion.

Conclusion: The dumper body was held to be part of the motor vehicle and includible in the assessable value, against the petitioners.

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