https://www.taxtmi.com/caselaws?id=42821 The court held that plates and black shields supplied with photo-copying machines are not liable to excise duty under Tariff Item No. 33D as they are not integral parts of the machine. Despite being necessary for machine operation, the accessories are akin to film in a camera or petrol in a car, essential but not core components. Customers can purchase these items separately, and their presence does not render the machine incomplete. The court overturned the government's decision, reinstating the Appellate Collector's order for the refund and setting aside the reviewing authority's unsustainable decision. en-us Mon, 10 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 14:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42821 The court held that plates and black shields supplied with photo-copying machines are not liable to excise duty under Tariff Item No. 33D as they are not integral parts of the machine. Despite being necessary for machine operation, the accessories are akin to film in a camera or petrol in a car, essential but not core components. Customers can purchase these items separately, and their presence does not render the machine incomplete. The court overturned the government's decision, reinstating the Appellate Collector's order for the refund and setting aside the reviewing authority's unsustainable decision. Case-Laws Central Excise Mon, 10 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42821