https://www.taxtmi.com/caselaws?id=165792 Under the tariff explanation for material-handling equipment, only components whose essential function is specialised material handling may be excluded from assessable value. The tipping mechanism on dumpers fell within that exclusion because it was directly linked to the dumping function, but the cab remained an ordinary motor-vehicle part and the steel body was primarily for transporting heavy material, so both had to be included in valuation. A penalty of Rs. 7,500 for other irregularities was also upheld, as the record disclosed no basis to interfere. en-us Wed, 25 Mar 1981 00:00:00 +0530 Tue, 12 Aug 2014 11:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165792 Under the tariff explanation for material-handling equipment, only components whose essential function is specialised material handling may be excluded from assessable value. The tipping mechanism on dumpers fell within that exclusion because it was directly linked to the dumping function, but the cab remained an ordinary motor-vehicle part and the steel body was primarily for transporting heavy material, so both had to be included in valuation. A penalty of Rs. 7,500 for other irregularities was also upheld, as the record disclosed no basis to interfere. Case-Laws Central Excise Wed, 25 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165792