https://www.taxtmi.com/caselaws?id=40587 Items attached to a trailer, including a tool-box, folding pole, jack, angles supporter, chains, brake-pipe, pipe stand, draw-bar and tomy, were held to be accessories rather than component or integral parts. Because the trailer was complete and usable without them, and the items could be fitted separately, they were not treated as part of the trailer's assessable value for excise duty. The court applied the principle that only items shown to be essential constituent parts of the manufactured article can be included in valuation, and the impugned orders were set aside. en-us Fri, 03 Dec 1976 00:00:00 +0530 Mon, 10 May 2010 18:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40587 Items attached to a trailer, including a tool-box, folding pole, jack, angles supporter, chains, brake-pipe, pipe stand, draw-bar and tomy, were held to be accessories rather than component or integral parts. Because the trailer was complete and usable without them, and the items could be fitted separately, they were not treated as part of the trailer's assessable value for excise duty. The court applied the principle that only items shown to be essential constituent parts of the manufactured article can be included in valuation, and the impugned orders were set aside. Case-Laws Central Excise Fri, 03 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40587