1997 (7) TMI 281

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri K. Srivastava, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of Tractors, was purchasing Roof Canopy and "Luxury Mud-Guard Seat" for supply along with tractors to those buyers who desire the same. Appellant was however paying duty on the value of the tractor without adding thereto the value of the roof canopy or mud-guard sea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Collector overruled these contentions and confirmed the demand. He also imposed penalty of Rs. 10,000/-. Hence, the present appeal. 2. On behalf of the appellant it is explained that "Luxury Mud-Guard Seat" is foam rubber cushion resting on hard board and covered by plastic or rexin and fixed to the horizontal part of the Mud-Guard to enable one or two persons to sit on the Mud-Guard with ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Tribunal) and 1993 (68) E.L.T. 448 (Tribunal) followed by two unreported decisions and also a Larger Bench decision in Bajaj Auto Ltd. and Mahindra & Mahindra Ltd. cases reported in 1993 (63) E.L.T. 355 = 1997 (18) RLT 141 (Tribunal), which dealt with the case of Modvat credit. 4. It was held by Tribunal in several cases that foot rest attached to a motor vehicle would be an essential int....