https://www.taxtmi.com/caselaws?id=41111 Dumper bodies manufactured for dump trucks were treated as part of the motor vehicle under Item 34 of the Central Excise Tariff and therefore formed part of the assessable value. The reasoning was that a dumper is a type of truck with a body designed to tilt and discharge material, not a specialised earth-moving or material-handling appliance. On that basis, the body was regarded as integral to the dumper itself, and exclusion from duty treatment was rejected. The valuation position also noted that where trucks are cleared after the body is fitted, the assessable value includes the body portion. en-us Wed, 06 Oct 1976 00:00:00 +0530 Fri, 21 May 2010 11:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41111 Dumper bodies manufactured for dump trucks were treated as part of the motor vehicle under Item 34 of the Central Excise Tariff and therefore formed part of the assessable value. The reasoning was that a dumper is a type of truck with a body designed to tilt and discharge material, not a specialised earth-moving or material-handling appliance. On that basis, the body was regarded as integral to the dumper itself, and exclusion from duty treatment was rejected. The valuation position also noted that where trucks are cleared after the body is fitted, the assessable value includes the body portion. Case-Laws Central Excise Wed, 06 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41111