1976 (12) TMI 59

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....ion that arises in this Special Civil Application is whether the items listed, namely, tool-box, folding pole, jack, angles supporter, chains, brake-pipe, pipe stand, draw-bar and tomy are components of a trailer so as to make these items part and parcel of the trailer. The Central Excise Department treated the aforesaid items as integral parts of the trailer and took the value of those items also....

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....ction of this Court under Article 226 of the Constitution. 2. Mr. V.B. Patel appearing for the petitioner contended that even without the items in question the trailer is complete and one can use the trailer without any of these items. In other words, it is his case that these items were accessories and not spare parts or components of the trailer and as such they are not excisable goods. It is....