https://www.taxtmi.com/caselaws?id=100544 An item supplied with an exempted apparatus does not qualify for the exemption merely because it is functionally useful or required for operation; it must form part of the exempted commercial commodity itself. Applying that test, the line tester had a separate catalogue, a separate function, and was capable of use with any type of telephone exchange, so it was treated as a distinct marketable entity rather than an integral part of the rural automatic exchange. The exemption under Notification No. 73/90 was therefore denied for the line tester. en-us Thu, 24 Apr 1997 00:00:00 +0530 Thu, 02 Feb 2012 17:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100544 An item supplied with an exempted apparatus does not qualify for the exemption merely because it is functionally useful or required for operation; it must form part of the exempted commercial commodity itself. Applying that test, the line tester had a separate catalogue, a separate function, and was capable of use with any type of telephone exchange, so it was treated as a distinct marketable entity rather than an integral part of the rural automatic exchange. The exemption under Notification No. 73/90 was therefore denied for the line tester. Case-Laws Central Excise Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100544