https://www.taxtmi.com/caselaws?id=74535 Imported printed circuit boards and other parts shipped with a phototypesetter were considered for classification under Section Note 2(b) of Section XVI, which permits electrical and electronic parts used exclusively with a machine to be classified with that machine. Because the items were not compulsorily supplied, were separately listed and invoiced, and retained their separate identity, they could not be treated as part of the phototypesetter for assessment. The parts were therefore assessed separately, and the challenge by the assessee failed. en-us Wed, 02 Dec 1987 00:00:00 +0530 Thu, 09 Jun 2011 14:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74535 Imported printed circuit boards and other parts shipped with a phototypesetter were considered for classification under Section Note 2(b) of Section XVI, which permits electrical and electronic parts used exclusively with a machine to be classified with that machine. Because the items were not compulsorily supplied, were separately listed and invoiced, and retained their separate identity, they could not be treated as part of the phototypesetter for assessment. The parts were therefore assessed separately, and the challenge by the assessee failed. Case-Laws Central Excise Wed, 02 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74535