Trailer accessories excluded from assessable value where items were not integral components of the manufactured trailer.

Items supplied with a trailer, including a tool-box, folding pole, jack, angle supporter, chains, brake-pipe, pipe stand, draw-bar and tomy, were treated as accessories rather than integral components because the trailer remained complete and usable without them. As the items were portable or attachable and no proof showed that the trailer would cease to be a manufactured trailer or become unusable without them, they were not includible in the assessable value for excise duty. The duty demand based on their inclusion was therefore set aside in favour of the assessee.

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Issues: Whether tool-box, folding pole, jack, angle supporter, chains, brake-pipe, pipe stand, draw-bar and tomy supplied with a trailer were components or integral parts of the trailer and therefore liable to be included in its assessable value for excise duty.

Analysis: The trailer remained complete and usable even without the disputed items. The items such as tool-box and jack were separate, portable or attachable accessories and not shown to be essential components without which the trailer would cease to be a manufactured trailer or become unusable. In the absence of proof that the items formed integral parts of the trailer, they could not be treated as excisable components for the purpose of duty valuation.

Conclusion: The disputed items were held to be accessories and not components or integral parts of the trailer, and the duty demand based on their inclusion was set aside in favour of the assessee.

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