https://www.taxtmi.com/caselaws?id=40800 The value of a chutney attachment sold with a grinder mixer was treated as includible in the grinder mixer's assessable value under Explanation II to Tariff Item 33(C). The attachment was regarded as an auxiliary device supplied with the appliance to make it suitable for multiple uses, and its separate invoicing or the possibility of selling the mixer without it did not change that character when sold together. The revision was rejected. en-us Wed, 26 Dec 1979 00:00:00 +0530 Fri, 14 May 2010 18:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40800 The value of a chutney attachment sold with a grinder mixer was treated as includible in the grinder mixer's assessable value under Explanation II to Tariff Item 33(C). The attachment was regarded as an auxiliary device supplied with the appliance to make it suitable for multiple uses, and its separate invoicing or the possibility of selling the mixer without it did not change that character when sold together. The revision was rejected. Case-Laws Central Excise Wed, 26 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40800