https://www.taxtmi.com/caselaws?id=52378 Exemption under Notification No. 10/97-C.E. was denied for a D.G. set and control panel supplied to a research laboratory because they were not accessories of scientific or technical instruments, apparatus or equipment. Applying the accessoryship test, the article must be an adjunct, accompaniment or addition for the convenient use of the main article; mere usefulness or necessity for effective operation is insufficient. The D.G. set and control panel were installed only to provide power back-up during electricity failure, so they did not qualify as accessories and the exemption was unavailable. en-us Mon, 24 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 15:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52378 Exemption under Notification No. 10/97-C.E. was denied for a D.G. set and control panel supplied to a research laboratory because they were not accessories of scientific or technical instruments, apparatus or equipment. Applying the accessoryship test, the article must be an adjunct, accompaniment or addition for the convenient use of the main article; mere usefulness or necessity for effective operation is insufficient. The D.G. set and control panel were installed only to provide power back-up during electricity failure, so they did not qualify as accessories and the exemption was unavailable. Case-Laws Central Excise Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52378