https://www.taxtmi.com/caselaws?id=87660 Bought-out items supplied only to specific buyers were treated as optional accessories, not component parts of tractors. Mudguard Seat and Roof Canopy were found not to form part of the tractor, and Coupling Mouth and Coupling Bolt were intended to connect a trailer rather than constitute tractor components. On that basis, their value was excluded from the assessable value of tractors, and the assessee succeeded. en-us Wed, 26 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87660 Bought-out items supplied only to specific buyers were treated as optional accessories, not component parts of tractors. Mudguard Seat and Roof Canopy were found not to form part of the tractor, and Coupling Mouth and Coupling Bolt were intended to connect a trailer rather than constitute tractor components. On that basis, their value was excluded from the assessable value of tractors, and the assessee succeeded. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87660