https://www.taxtmi.com/caselaws?id=89981 Roof canopies fitted to tractors at customers' request on an operational basis were held not to form part of the tractor's assessable value as an essential accessory. The Tribunal followed its earlier decision on the same issue, which had been upheld after the department's appeal was dismissed by the Supreme Court, and therefore accepted the assessee's contention. The Revenue's challenge failed, and the canopy was excluded from valuation. en-us Wed, 17 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 15:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89981 Roof canopies fitted to tractors at customers' request on an operational basis were held not to form part of the tractor's assessable value as an essential accessory. The Tribunal followed its earlier decision on the same issue, which had been upheld after the department's appeal was dismissed by the Supreme Court, and therefore accepted the assessee's contention. The Revenue's challenge failed, and the canopy was excluded from valuation. Case-Laws Central Excise Wed, 17 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89981