Accessory - Indian Laws - General

Meaning of accessory In Black s Law Dictionary, (Fifth Edition) as, anything which is joined to another thing as an ornament or to render it more perfect, or which accompanies it, or is connected with it as an incident, or as subordinate to it, or which belongs to or with it, adjunct or accompaniment. A thing to subordinate importance. Aiding or contributing in secondary way of assisting in or contributing to as a subordinate. Similarly, Oxford Dictionary defines accessory as: an extra piece of equipment that is useful but not essential or that can be added to something else as a decoration. Reference - M/S BHARTI AIRTEL LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, PUNE- 2024 (11) TMI 1042 - SUPREME COURT In Annapurna Carbon Industries Co. 1976 (3) TMI 156 - SUPREME COURT- that, 10. We find that the term accessories is used in the schedule to describe goods which may have been manufactured for use as an aid or addition. A sense in which the word accessory is used is given in Webster s Third New International Dictionary as follows: An object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else. Other meanings given there are: supplementary or secondary to something of greater or primary importance , additional , any of several mechanical devices that assist in operating or controlling the tone resources of an organ . Accessories are not necessarily confined to particular machines for which they may serve as aids. The sa me item may be an accessory of more than one kind of instrument.