Optional tractor accessories excluded from assessable value; compulsory fixture and fittings remained includible.

The assessable value of tractors did not include the cost of a plough lamp fitted only in some clearances because the lamp was an optional supply, not a compulsory component supplied to all buyers. The relevant test was whether the item formed a mandatory part of the goods cleared or was merely an accessory or optional attachment. On the admitted facts, the plough lamp was excluded from assessable value, while the cost of fixture and fittings separately provided in the tractors remained includible.

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Issues: Whether the cost of the plough lamp fitted to certain tractors was includible in the assessable value of the tractors.

Analysis: The tractors were cleared with the plough lamp only in some cases, and the item was not supplied compulsorily to all buyers. The deciding test applied was whether the item was an optional supply or a compulsory component of the goods cleared. On the admitted facts, the lamp was optional, even if treated as an accessory or an essential item. The fixture and fittings separately provided in the tractors remained includible in value.

Conclusion: The cost of the plough lamp was not includible in the assessable value of the tractors, while the cost of fixture and fittings was includible. The appeal was allowed.

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