Optional accessories excluded from assessable value when they are not integral or necessary components of excisable goods.

The assessable value of tractors did not include the value of a roof canopy supplied only on customers' optional request, because the canopy was treated as an optional accessory and not an essential or integral component of the tractor. On that basis, accessories that are neither necessary components nor integral to the excisable goods are excluded from assessable value for excise purposes. The demand seeking inclusion of the canopy value therefore could not be sustained, and the lower authorities' orders were set aside.

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Issues: Whether the value of the roof canopy fitted to tractors on optional request of customers was includible in the assessable value of the tractors.

Analysis: The roof canopy was treated as an optional accessory and not as an essential component of the tractor. The decision followed the view that accessories which are not necessary components and are not integral to the vehicle cannot be included in the excisable value for assessment purposes.

Conclusion: The value of the roof canopy was not includible in the assessable value of the tractors, and the demand confirming such inclusion could not be sustained.

Final Conclusion: The appeal succeeded and the orders of the lower authorities were set aside.

Ratio Decidendi: Optional accessories that are not integral or necessary components of the excisable goods are excluded from the assessable value.

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