https://www.taxtmi.com/caselaws?id=86944 The optional electric motor supplied separately with power-driven pumps was held to be a distinct article and not an integral component of the pump, because it was not built into or mounted with the pump and the combined supply did not meet the HSN Section XVI notes for a single composite machine or integrated entity. On that basis, the motor's value was excluded from the assessable value of the pumps, and the assessee succeeded. en-us Thu, 01 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86944 The optional electric motor supplied separately with power-driven pumps was held to be a distinct article and not an integral component of the pump, because it was not built into or mounted with the pump and the combined supply did not meet the HSN Section XVI notes for a single composite machine or integrated entity. On that basis, the motor's value was excluded from the assessable value of the pumps, and the assessee succeeded. Case-Laws Central Excise Thu, 01 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86944