https://www.taxtmi.com/caselaws?id=120629 Imported CD-ROM software supplied with CDMA telephones was treated as an accessory because the telephones were complete instruments and the software was not necessary for their essential voice communication function. On that basis, the value of the software could not be added to the assessable value of the telephones for customs duty valuation. The departmental addition was therefore unsustainable. The stated principle is that the value of software or another accessory imported with a complete product is not includible in the main product's assessable value unless it forms an integral part of the complete instrument. en-us Thu, 22 Feb 2007 00:00:00 +0530 Mon, 23 Jul 2012 11:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120629 Imported CD-ROM software supplied with CDMA telephones was treated as an accessory because the telephones were complete instruments and the software was not necessary for their essential voice communication function. On that basis, the value of the software could not be added to the assessable value of the telephones for customs duty valuation. The departmental addition was therefore unsustainable. The stated principle is that the value of software or another accessory imported with a complete product is not includible in the main product's assessable value unless it forms an integral part of the complete instrument. Case-Laws Customs Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120629