Manipal Academy Of Higher Education vs Commr. Of Cus. on 6 May, 2005
(3) In Eureka Forbes Ltd. v. CCE, 2000 (120) E.L.T. 533, the Larger Bench held that the Prefilter is suggested for enhancing the utility of the activated carbon column, it cannot be taken as an essential part of Aquaguard but only an accessory to it The Tribunal held that an object or device which adds to the effectiveness of something else cannot be considered to be an integral part of the equipment but it can only be an 'accessory'.