https://www.taxtmi.com/caselaws?id=81885 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. en-us Tue, 26 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 15:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81885 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. Case-Laws Central Excise Tue, 26 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81885