https://www.taxtmi.com/caselaws?id=87737 The Tribunal dismissed the appeal, finding that the "Wind-up Buggy" goods were not accessories to the PFY spinning plant as they did not significantly enhance or contribute to the main machine's performance. The Tribunal emphasized that for an item to be considered an accessory, it must directly enhance the effectiveness of the main machine, focusing on functionality rather than design or association. The appellant's argument that the buggy was essential for the assembly's effective functioning was not accepted, leading to the dismissal of the appeal. en-us Wed, 07 Aug 1996 00:00:00 +0530 Sat, 10 Sep 2011 10:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87737 The Tribunal dismissed the appeal, finding that the "Wind-up Buggy" goods were not accessories to the PFY spinning plant as they did not significantly enhance or contribute to the main machine's performance. The Tribunal emphasized that for an item to be considered an accessory, it must directly enhance the effectiveness of the main machine, focusing on functionality rather than design or association. The appellant's argument that the buggy was essential for the assembly's effective functioning was not accepted, leading to the dismissal of the appeal. Case-Laws Customs Wed, 07 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87737