TaxTMI 
TaxTMI 
2000 (9) TMI 347
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....ndent. [Order per : S.S. Sekhon, Member (T)]. - This appeal has been filed by the Revenue as they were aggrieved by the order of the Collector (Appeals) who found that : "6. The Assistant Collector in the impugned order dated 16-1-1992 has given the finding to the following effect : "From the material available on record, it is seen that the "Flexible Shaft machine" manufactured by the C....
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....) (the bracket) While the machine is operated in the roofs or in elevated portions. For these uses, the "yoke" and "base plate" is not appeared to be necessary. 7. From the above, it is clear that 'Yoke and base plate' only facilitate the convenient operation of the machine and are not essential components for the very functioning of the machine. Admittedly they are bought out items and are ....
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.... be equated with regulators used in Fan. (iii) The Collector (Appeals) has not appreciated the fact that it is the trade practice to supply the components along with the machine, hence value of the said components are to be added to the assessable value. (iv) When a component is supplied along with the machine as a matter of trade practice, the value has to be added as held in the case....
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....derstood in law to be such parts/components of machine without which the machine can function and with which the efficiency of the machine is considerably improved. Keeping in mind the understanding of the word 'accessory' as held in various decisions and when we find that the Collector in the grounds of appeal has admitted that such goods add to the efficiency of the machine and its functioning w....