https://www.taxtmi.com/caselaws?id=95092 The valuation issue concerned whether the value of a speaker cleared together with an audio deck formed part of the deck's assessable value. The Tribunal applied the Supreme Court principle that an item is excluded where it is only an accessory, even if fitted at clearance and necessary for effective use, unless it is an integral part of the excisable main product. Since the addition was based only on effective use and common clearance, and not on the speaker being integral to the audio deck, inclusion of the speaker's value was not justified. en-us Tue, 14 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95092 The valuation issue concerned whether the value of a speaker cleared together with an audio deck formed part of the deck's assessable value. The Tribunal applied the Supreme Court principle that an item is excluded where it is only an accessory, even if fitted at clearance and necessary for effective use, unless it is an integral part of the excisable main product. Since the addition was based only on effective use and common clearance, and not on the speaker being integral to the audio deck, inclusion of the speaker's value was not justified. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95092