https://www.taxtmi.com/caselaws?id=83049 The value of a component is includible in the assessable value of the final excisable product when the component is integral and indispensable to the completed system. A battery supplied with a UPS system was treated as part of the composite supply because the UPS could provide uninterrupted power only when the battery took over on mains failure. Separate purchase, separate invoicing, exemption under a notification, or the fact that the battery was not manufactured by the assessee did not change its character as a component. The battery's value was therefore included in the UPS assessable value. en-us Thu, 27 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 11:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83049 The value of a component is includible in the assessable value of the final excisable product when the component is integral and indispensable to the completed system. A battery supplied with a UPS system was treated as part of the composite supply because the UPS could provide uninterrupted power only when the battery took over on mains failure. Separate purchase, separate invoicing, exemption under a notification, or the fact that the battery was not manufactured by the assessee did not change its character as a component. The battery's value was therefore included in the UPS assessable value. Case-Laws Central Excise Thu, 27 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83049