https://www.taxtmi.com/caselaws?id=45558 Items supplied with a trailer, including a tool-box, folding pole, jack, angle supporter, chains, brake-pipe, pipe stand, draw-bar and tomy, were treated as accessories rather than integral components because the trailer remained complete and usable without them. As the items were portable or attachable and no proof showed that the trailer would cease to be a manufactured trailer or become unusable without them, they were not includible in the assessable value for excise duty. The duty demand based on their inclusion was therefore set aside in favour of the assessee. en-us Wed, 03 Mar 1976 00:00:00 +0530 Mon, 12 Jul 2010 14:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45558 Items supplied with a trailer, including a tool-box, folding pole, jack, angle supporter, chains, brake-pipe, pipe stand, draw-bar and tomy, were treated as accessories rather than integral components because the trailer remained complete and usable without them. As the items were portable or attachable and no proof showed that the trailer would cease to be a manufactured trailer or become unusable without them, they were not includible in the assessable value for excise duty. The duty demand based on their inclusion was therefore set aside in favour of the assessee. Case-Laws Central Excise Wed, 03 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45558