https://www.taxtmi.com/caselaws?id=95163 A plough lamp fitted to a tractor was treated as an accessory rather than a part because the tractor remained complete and functional without it, and the lamp only improved convenience for night ploughing. Chapter Note 2 of Chapter 87 supported the distinction between tractors and interchangeable equipment, and the lamp was separately classifiable under Heading 85.12. Classification could not be altered by valuation practice, and the trade notice relied on also treated plough lamps as accessories. On that basis, the exemption limited to parts of a tractor under Notification No. 239/86-C.E. was not available. en-us Fri, 15 Dec 2000 00:00:00 +0530 Thu, 08 Dec 2011 13:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95163 A plough lamp fitted to a tractor was treated as an accessory rather than a part because the tractor remained complete and functional without it, and the lamp only improved convenience for night ploughing. Chapter Note 2 of Chapter 87 supported the distinction between tractors and interchangeable equipment, and the lamp was separately classifiable under Heading 85.12. Classification could not be altered by valuation practice, and the trade notice relied on also treated plough lamps as accessories. On that basis, the exemption limited to parts of a tractor under Notification No. 239/86-C.E. was not available. Case-Laws Central Excise Fri, 15 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95163