https://www.taxtmi.com/caselaws?id=165026 A battery charger supplied with a cellular telephone in a composite retail package, without any separate charge, was classified under the concessional entry for cellular telephones and parts thereof. The court treated the charger as part of the composite sale because it was necessary for use of the phone, had insignificant standalone value, and was not independently sold in the package. Physical non-affixation did not make it a separately taxable accessory. The classification therefore followed the principal goods and their parts, and the issue was resolved in favour of the assessee. en-us Wed, 17 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165026 A battery charger supplied with a cellular telephone in a composite retail package, without any separate charge, was classified under the concessional entry for cellular telephones and parts thereof. The court treated the charger as part of the composite sale because it was necessary for use of the phone, had insignificant standalone value, and was not independently sold in the package. Physical non-affixation did not make it a separately taxable accessory. The classification therefore followed the principal goods and their parts, and the issue was resolved in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 17 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165026