1992 (5) TMI 119

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....at Kumar, JDR, for the Respondent. [Order per: S.V. Maruthi, Member (J)]. - The dispute relates to includibility of the value of Canopy in the value of tractors manufactured by the appellants. 2. The appellants manufacture agricultural tractors during the relevant period from 1-3-1980 to 30-9-1980, they have fitted Roof Canopy to the tractors at the request of the customers on optional ba....

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....n case of Eicher Goodearth Limited and Another v. Union of India & Others (Civil Writ Petition No. 1885 of 1984 dated 19-12-1989). Therefore, following the same the appeal should be allowed by excluding the value of Roof Canopy in the assessment value of the tractors. 4. Shri Prabhat Kumar, learned JDR appearing for the Department submitted that in view of the Tribunal's Order in appellants' ow....