In the DVAT or CST Act/Rules/Procedures/precedents, etc is there any provision for defining what is mixed material in terms of value.
For example if a product that is taxable at 5% is sold for Rs.100/- and the main product description is of a value of, say, Rs.98 and the balance Rs.2 is the value of accessories to the product , will it be considerewd mixed material and so taxed . Or is there any threshold , value wise, of it being classified as the main product ( 98% value ) and taxed at 5% for VAT purposes.
The Excise Act/Rules specify that the classification will be as per the main product
Numerous examples can be given - an automobile has an airconditioner ; a painting has a frame; A TV may have a DVD player in built; a computer may have an inbuild DVD player; etc etc.... will these be considered mixed materials ?