Component parts test excludes gramophone needles from gramophone taxation under the relevant notification.

"Component parts" was construed to mean only parts integral to the gramophone and forming the mechanical contrivance itself. A practical test was applied: whether the item would be found among the machine's parts on disassembly. Gramophone needles, although necessary for playing records, were held not to be integral constituents of the gramophone and therefore did not qualify as component parts for taxation under the relevant notification. The question was answered in favour of the assessee and against the department.

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Issues: Whether gramophone needles are component parts of a gramophone for the purpose of taxation under the relevant notification.

Analysis: The expression "component parts" was construed as referring only to parts that are integral to the gramophone and constitute the mechanical contrivance itself. A practical test applied was whether the item in question would be found among the parts on disassembly of the machine. Gramophone needles, though necessary for playing records, were not treated as integral constituents of the gramophone and did not satisfy that test.

Conclusion: Gramophone needles are not component parts of a gramophone, and the question was answered in favour of the assessee and against the department.

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