Supreme Court: Camera accessories not part of assessable value. Decision affirmed.

The Supreme Court of India held that instruction manuals and leather case/soft case supplied with cameras are not to be included in the assessable value of the cameras as they are deemed accessories, not components. The Tribunal's decision was affirmed, and the Appeals were dismissed without costs.

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The Supreme Court of India ruled that instruction manuals and leather case/soft case supplied with cameras are not includible in the assessable value of the cameras as they are considered mere accessories, not components. The Tribunal's decision was upheld, and the Appeals were dismissed with no order as to costs.

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