Hearing-aid dry-cells treated as accessories, bringing their sales within the exemption for hearing-aids and accessories.

Dry-cells used in hearing-aids were treated as accessories of hearing-aids because the devices could not be used without them. On that basis, the goods fell within the exemption for electrical hearing-aids and accessories under G.O. Ms. No. 976, Revenue, dated 28 March 1959, rather than being classified as separate electrical goods. The Tribunal's view that the sales were covered by the exemption was upheld, and the challenge by the assessee failed.

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Issues: Whether dry-cells used in hearing-aids were accessories of hearing-aids and therefore covered by the exemption granted under G.O. Ms. No. 976, Revenue, dated 28th March, 1959, instead of being treated as electrical goods.

Analysis: The goods in question were dry-cells used in hearing-aids. Hearing-aids could not be used without those cells, and in that context the cells were rightly regarded as accessories of hearing-aids. Since the exemption order covered sales of electrical hearing-aids and accessories, the Tribunal's view that the sales fell within the exemption was found to be correct and no error was shown in its approach.

Conclusion: The goods were accessories of hearing-aids and were covered by the exemption. The assessee's challenge failed.

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