1996 (1) TMI 268

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.... the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  The short point falls for our consideration in this case is whether cost of plough lamp is to be included in the assessable value of the tractors manufactured and cleared by the appellants. 2.  We have heard Shri R. Swaminathan, learned Consultant for the appellants and Department was duly represented by Shri G.D. S....

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....n in the case of Universal Luggage Mfg. Co. Ltd, wherein it was held that if the item was optional, it cannot be included in the assessable value of the goods cleared by the appellants. He submitted that it is not even the case of the Department that it was not optional. The Assistant Collector has included the cost of item in question on the ground that it was an accessory. This view was upheld b....

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....onsultant for the appellants it is clear that irrespective of the fact whether it is accessory and essential, if it was not supplied compulsorily to the customer then the cost of such item cannot be included in the assessable value of the goods manufactured and cleared by the appellants. We find that this issue has been squarely covered by the decisions referred to by the learned Consultant. Concu....