https://www.taxtmi.com/caselaws?id=52378 Accessoryship under the exemption for scientific and technical instruments requires the item to be an adjunct, accompaniment or addition for the convenient use of a main instrument, apparatus or equipment. A D.G. set and control panel installed solely to provide power back-up during electricity failure serve the laboratory generally, rather than any particular scientific instrument. Although useful and potentially necessary for effective operation, they do not satisfy the accessory test. Consequently, they do not qualify for the exemption available to accessories supplied to eligible non-commercial research institutions. 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 Accessoryship under the exemption for scientific and technical instruments requires the item to be an adjunct, accompaniment or addition for the convenient use of a main instrument, apparatus or equipment. A D.G. set and control panel installed solely to provide power back-up during electricity failure serve the laboratory generally, rather than any particular scientific instrument. Although useful and potentially necessary for effective operation, they do not satisfy the accessory test. Consequently, they do not qualify for the exemption available to accessories supplied to eligible non-commercial research institutions. Case-Laws Central Excise Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52378