1976 (3) TMI 56

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....nd held that a tool box or a jack or angle supporter or chains are just accessories of a trailer and could not be characterised as components or integral parts of a trailer and unless it is shown that the said items are components or integral parts of a trailer and without them trailer is not a complete manufactured item and cannot be used, it could be difficult to hold these items excisable. 1.....

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....f the trailer and directed the petitioner to pay the short levy of duty amounting to Rs. 1742.52 Ps. That order of the Superintendent of Central Excise was unsuccessfully carried in appeal to the Collector of Central Excise, Bombay. Thereafter the matter was carried to the Central Government and as the Central Government declined to interfere with the orders of the authorities below, the petitione....

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....chains could be construed as forming integral or com­ponents of a trailer. Tool box is a separate box where tools are kept. Similarly, a jack is not fixed to a trailer and it is a portable item. Unless it is shown that the items in question are components or integral parts of a trailer and without them a trailer is not a complete manufactured item and cannot be used, it would be difficult to h....