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2019 (5) TMI 1561 - MADHYA PRADESH HIGH COURTClassification of goods - Rate of tax on accessories - “tractor hood” and “front bumper” - whether subjected to VAT @ 13% in terms of Entry No.90 in Part II of Schedule II of the Act 2002 or otherwise? - HELD THAT:- Entry 90 of Part II of Schedule-II relates to “Tractors, Power Tillers, Threshers, Harvesters, Attachments and parts (including tyres, tubes and flaps) thereof.” The “attachments and parts thereof” must be such as without which the Tractors, Power tillers, Threshers, Harvesters cannot be put to use. The 'bumpers' and 'hoods' may add to the convenience or effectiveness but are not essential in themselves as to without which the Tractors, which we are presently concerned with, cannot work. In PRAGATI SILICONS PVT. LTD. VERSUS COMMISSIONER OF C. EX., DELHI [2007 (4) TMI 263 - SUPREME COURT] while dwelling on the issue as to “whether “plastic nameplates” are classifiable under headings 87.08 and 87.14 by falling within the scope of term “parts and accessories” of motor vehicle”, their Lordships, were pleased to hold that It is evident therefore, that an “accessory” by its very definition is something supplementary or subordinate in nature and need not be essential for the actual functioning of the product.” In the case at hand, the classification/categorization of “bumper” and “hoods” arrived at by the Assessing Authority and upheld by the Tribunal that it is not an attachment of the Tractor when tested on the anvil of above analysis cannot be faulted with. Appeal dismissed - decided against appellant.
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