https://www.taxtmi.com/caselaws?id=90472 Music racks used to house turntables fall within the notified category of accessories to gramophones, record players, record-playing decks or record-changer decks. Their classification as accessories is determined by their essential function, not by a proportionate functional-use approach. Potential use for housing other music systems does not by itself disqualify the racks from exemption where their essential function brings them within the notified goods. Accordingly, the racks qualify for the relevant central excise exemption, and the associated duty demand is not sustainable. en-us Mon, 06 Apr 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90472 Music racks used to house turntables fall within the notified category of accessories to gramophones, record players, record-playing decks or record-changer decks. Their classification as accessories is determined by their essential function, not by a proportionate functional-use approach. Potential use for housing other music systems does not by itself disqualify the racks from exemption where their essential function brings them within the notified goods. Accordingly, the racks qualify for the relevant central excise exemption, and the associated duty demand is not sustainable. Case-Laws Central Excise Mon, 06 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90472