TMI Blog2000 (12) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... der Chapter 45, 48, 68, 73, 85 or 87 of the Central Excise Tariff enjoyed exemption from the whole of the duty of excise leviable thereon subject to the following conditions :- (i) it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the said parts are intended to be used as original equipment parts in the manufacture of (a) tractors of Power Take-off Horse Power not exceeding 25 and electrically operated two-wheeled and three-wheeled motor vehicles falling within Chapter 87 of the said Schedule; or (b) vehicles falling within Chapter 87 of the said Schedule and manufactured in a Central Government Ordnance Factory; and (ii) in respect of such use elsewhere than in the factory of production of the said parts, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed. The tractors in which these Plough Lamps were used were eligible for exemption under Notification No. 162/86-C.E., dated 1-3-1986. In the show cause notice dated 31-5-93, it was alleged that exemption under Notification No. 239/86-C.E., dated 3-4-1986 was available only to the parts of the tractors. Plough Lamp was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87.01 as inter-changeable equipment remained classified in their respective headings even if presented with the tractor and whether or not mounted on it. It is explained in the Harmonised Commodity Description and Coding System (HSN) Explanatory Notes at page 1425 that agricultural machines designed for fitting to tractors as inter-changeable equipment (ploughs, harrows, hoes, etc.) remain classified in their respective headings even if mounted on the tractor at the time of presentation. In common parlance, the tractor is the one which merely pulls another item of machinery [refer Madras High Court decision in General Marketing and Manufacturing Co. Ltd. v. State of Tamil Nadu - 1980 (45) STC 96 (Madras) at page 98]. For this use of the tractor, for drawing or pulling agricultural, construction implements etc. the Plough Lamp could not be considered as a part of the tractor. 5. The Plough Lamp were separately classifiable under Heading No. 85.12 of the Central Excise Tariff. Heading No. 85.12 among other items covered electrical lighting equipment used for motor vehicles. The Plough Lamp was neither in the nature of headlights or backlights. They were mounted separately fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of printing machinery was considered by the Mysore High Court in N.A.V. Naidu v. Commissioner of Commercial Taxes. The court held that printing types could not be classified as accessories to a printing machinery. Referring to the meaning of the term accessory in Webster s New International Dictionary as an article or device that adds to the convenience of something else, but is not essential as a speedometer on automotive vehicle , their Lordships observed : The above meaning, in our opinion, is the one that is appropriate in the context of the word accessories occurring in serial No. 20 of the Second Schedule. In order to constitute an accessory to a machinery, the article or device must be one that adds to the convenience or effectiveness of the main machinery, but is not essential. Speedo-meter in a motor car is an example of an accessory to a motor vehicle. The motor vehicle can be run without a speedometer; but for its convenience, a speedometer is helpful. A printing machinery cannot be worked without printing types. As held by the Tribunal, printing types are essential without which the printing machinery cannot be worked. If printing types are articles which are es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not a part of the goods, which are the subject-matter of assessment, would depend upon the facts and circumstances of each case. The term accessory has been defined differently in different contexts. In Websters 9th New Collegiate Dictionary, accessory has been defined as an object or device not essential in itself but adding to the beauty, convenience or effectiveness of something else . In Websters New World Dictionary, it has been defined as equipment usually removable or replaceable for convenience, safety or completeness. It has also been referred to as an adjunct or accompaniment. It has also been mentioned as to mean a part, sub-assembly or assembly that contributes to the effectiveness of a piece of equipment without changing its basic functions [refer Tribunal s decision in the case of Mangalore Chemicals Fertilisers Limited v. Collector of Customs - 1989 (40) E.L.T. 345 (Tribunal) = 1989 (21) ECR 318 (Tribunal). In the case of Collector of Customs v. Jolly Exports Pvt. Ltd. - 1990 (45) E.L.T. 612 (Tribunal), the Tribunal in para 7 of their decision had observed that an accessory means something which contributes in a subordination degree to attain a general res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not a part of the tractor, and was an accessory for convenient use of the tractor for ploughing in the night. As under Notification No. 239/86-C.E., dated 3-4-1986 only parts of tractors were eligible for exemption, in our considered view, the plough lamps were not eligible for the benefit of that exemption notification. 11. The respondents have referred to the Ahmedabad Central Excise Collectorate Trade Notice No. 238/90 dated 3-1-1991 with parallel Madurai Central Excise Collectorate Trade Notice No. 2/91 dated 3-1-1991. It has been contended that when the value of the plough lamp was includible in the value of the tractor, it cannot be said that the plough lamp was not a part of the tractor. The trade notice as appearing at page T 70 in 1991 (51) E.L.T. is reproduced below :- Tractors - inclusion of value of certain accessories towards assessable value of the tractor - regarding (Chapter 87). A doubt has been expressed as to whether value of linkage draw bar, trailer hook and plough lamps fitted with tractors should be taken into account while arriving at the assessable value of the tractors. 2. It has been reported that certain manufacturers are clearing accessories ..... X X X X Extracts X X X X X X X X Extracts X X X X
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