1996 (1) TMI 268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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. Sharma, learned J.D.R. 3.  Shr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g. 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 by the Collector (Appeals) holding tha....