https://www.taxtmi.com/caselaws?id=95164 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case concerning the classification of optional accessories for vacuum cleaners and their chargeability to duty. The Tribunal held that since the optional accessories were not essential for the functioning of the vacuum cleaner and were not included in the assessable value of the main machine, they should not be classified along with the machine for duty payment. The appellants were not required to pay duty on optional accessories as they were not their manufactured products and were supplied only upon customer request. The impugned orders were set aside, and the appeals of the appellants were accepted. en-us Fri, 15 Dec 2000 00:00:00 +0530 Thu, 08 Dec 2011 13:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95164 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case concerning the classification of optional accessories for vacuum cleaners and their chargeability to duty. The Tribunal held that since the optional accessories were not essential for the functioning of the vacuum cleaner and were not included in the assessable value of the main machine, they should not be classified along with the machine for duty payment. The appellants were not required to pay duty on optional accessories as they were not their manufactured products and were supplied only upon customer request. The impugned orders were set aside, and the appeals of the appellants were accepted. Case-Laws Central Excise Fri, 15 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95164