1976 (12) TMI 59

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..... e 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 into account in levying the total amount of excise duty on the .....

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..... 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 specifically admitted by the respondents that without these ite .....

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..... components or integral parts of a trailer. We are, therefore; unable to agree with the learned counsel for the respondents that the items in question are excisable items. 3. We, therefore, set aside the impugned orders and allow the petition. Rule made absolute. No costs. The short levy amount, if it had already been collected, shall be refunded to the petitioner. - - TaxTMI - TMITax - C .....

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