https://www.taxtmi.com/caselaws?id=86719 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. en-us Mon, 01 Jan 1996 00:00:00 +0530 Fri, 26 Aug 2011 16:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86719 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. Case-Laws Central Excise Mon, 01 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86719