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of <h1>Appellate Tribunal rules 'Luxury Mud-Guard Seat' not part of tractor value.</h1> <h3>EICHER GOODEARTH LTD. Versus COLLECTOR OF CENTRAL EXCISE, NEW DELHI</h3> EICHER GOODEARTH LTD. Versus COLLECTOR OF CENTRAL EXCISE, NEW DELHI - 1997 (94) E.L.T. 331 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant, a tractor manufacturer, regarding the inclusion of the value of a 'Luxury Mud-Guard Seat' in the assessable value of the tractor. The Tribunal held that the seat is an optional accessory and not an integral part of the tractor. The Department's contention was rejected based on the fact that the seat is only supplied to buyers who desire it, making it unnecessary to include its value in the tractor's assessable value. The appeal was allowed, and the impugned order was set aside.
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