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Issues: Whether the value of the chutney-attachment sold with a grinder mixer was includible in the assessable value of the grinder mixer under Explanation II to Tariff Item 33(C).
Analysis: The attachment was treated as an auxiliary device accompanying the appliance to make it suitable for various purposes. The fact that the grinder mixer could also be sold without the attachment, or that the attachment may have been invoiced separately, did not alter its character where sold together with the mixer.
Conclusion: The value of the chutney-attachment was held to be includible in the assessable value of the grinder mixer. The revision was rejected.
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