https://www.taxtmi.com/circulars?id=6521 Accessories fitted to tractors at the time of clearance must be included in the assessable value for central excise because goods are assessed in the form in which they are delivered for sale at the factory gate; therefore the cost of such fitted accessories is added to the tractor's taxable value. en-us Fri, 30 Nov 1990 00:00:00 +0530 Sat, 04 Jul 2009 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6521 Accessories fitted to tractors at the time of clearance must be included in the assessable value for central excise because goods are assessed in the form in which they are delivered for sale at the factory gate; therefore the cost of such fitted accessories is added to the tractor's taxable value. Circulars Central Excise Fri, 30 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6521