Assessable value of electronic typewriters excludes installation kit treated as accessories, not integral components.

The value of an installation kit supplied with electronic typewriters was not includible in the assessable value because the kit items-typing ribbon, lift-off tape, power cord, manual and dust cover-were treated as accessories or auxiliary items for use, protection or operation, not as integral components of the typewriters. On that basis, the kit was excluded from valuation, and the appeal failed.

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Issues: Whether the value of the installation kit supplied with electronic typewriters was includible in the assessable value of the typewriters.

Analysis: The kit comprised a typing ribbon, lift-off tape, power cord, manual and dust cover. These items were treated as accessories or auxiliary items intended for use, protection or operation of the typewriter, and not as component or integral parts of the goods themselves.

Conclusion: The value of the installation kit was not includible in the assessable value of the electronic typewriters, and the appeal failed.

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