https://www.taxtmi.com/caselaws?id=96196 Hydraulic lift bodies fitted to agricultural tractors were treated as essential tractor components used for agricultural ploughing, not as separate specialised material handling equipment. The exemption notification excluding weightlifting or other specialised equipment from the tractor value therefore did not apply. Because duty had already been discharged on the tractor value as assessed by the lower authorities, no separate excise duty could be demanded on the hydraulic lift body. The Revenue's challenge failed and the assessment in favour of the assessee remained undisturbed. en-us Thu, 17 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 18:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96196 Hydraulic lift bodies fitted to agricultural tractors were treated as essential tractor components used for agricultural ploughing, not as separate specialised material handling equipment. The exemption notification excluding weightlifting or other specialised equipment from the tractor value therefore did not apply. Because duty had already been discharged on the tractor value as assessed by the lower authorities, no separate excise duty could be demanded on the hydraulic lift body. The Revenue's challenge failed and the assessment in favour of the assessee remained undisturbed. Case-Laws Central Excise Thu, 17 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96196