1997 (11) TMI 238

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....pellant. Shri K. Srivastava, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Order-in-Original No. 58-D/90, dated 9-1-1991 passed by the Additional Collector of Central Excise, Chandigarh is under challenge in this appeal. 2. Appellant, engaged in the manufacture of agricultural tractors, was filing price lists from time to time and paying duty on the ....

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....n the appellant's own case reported in 1997 (94) E.L.T. 331 (Tribunal) = 1997 (72) ECR 578 (Tribunal), the Tribunal held that Mudguard Seat is not a component part of a tractor. Similar is the decision of the Tribunal in the appellant's own case reported in 1992 (62) E.L.T. 772 (Tribunal) in respect of Roof Canopy. Coupling Bolt and Coupling Mouth are necessary to connect trailer with the tractor.....