TMI Blog1982 (6) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 thereof, the value of the hour meter and the wheel weight. 2. The facts which have been given r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 undisputed facts, the Company protested that it is not open for the Department to include the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 shall be deemed to be the wholesale cash price for which an article of the like kind and quality i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the assessable value of the tractors. The judgment of the trial Judge suffers from no infirmity and there is no merit whatsoever in the appeal. 4. Accordingly, the appeal fails and is dismissed with costs. The Advocate for the respondent is at liberty to withdraw the amount deposited by the appellant towards the costs of the appeal and in case any balance is left out, the appellant's Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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