1982 (6) TMI 61

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.... against the judgment dated June 28, 1976 [reported in 1977 E.L.T. (J 133)] delivered by Mr. Justice Rege allowing the petition filed by International Tractor Company of India Limited seeking a writ of certiorari for quashing certain orders of the Assistant Collector of Central Excise whereby excise duty was levied on the tractors manufactured by the petitioners by including in the assessable ther....

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....he hour meters and the wheel weights are not essential parts of the tractor. These accessories are fitted to some of the tractors sold by the Company on the request of the customers. The Company does not manufacture hour meters or the wheel weights in their factory but purchases them from the market and these accessories are fitted only on certain tractors which are sold by the Company. On these u....

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....lector, Central Excise. The contents of this paragraph indicate that the claim of the Department is that the value of the hour meters and the wheel weights is required to be included in the assessable value of the tractors in view of the provisions of Section 4 of the Act. The Section provides that when article is chargeable to duty at the rate depending on the value of the article, such value sha....