https://www.taxtmi.com/caselaws?id=52220 The Tribunal ruled in favor of the appellant, stating that only items integral to the goods under assessment should be included in the assessable value, not accessories. The AC adaptor was considered a common accessory, valuable for multiple machines but not an integral part of any specific machine. The decision was based on the distinction between accessories and goods, concluding that accessories should not be included in the assessable value. Consequently, the appeal was allowed in favor of the appellant, granting them any consequential relief. en-us Thu, 13 Feb 2003 00:00:00 +0530 Mon, 04 Oct 2010 12:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52220 The Tribunal ruled in favor of the appellant, stating that only items integral to the goods under assessment should be included in the assessable value, not accessories. The AC adaptor was considered a common accessory, valuable for multiple machines but not an integral part of any specific machine. The decision was based on the distinction between accessories and goods, concluding that accessories should not be included in the assessable value. Consequently, the appeal was allowed in favor of the appellant, granting them any consequential relief. Case-Laws Central Excise Thu, 13 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52220