Rev. Rul. 56-684

A company which manufactures a household type electric mixer, consisting of a motor base and a mixing jar, also manufactures an ice-crushing attachment which is designed for use with the motor base of the electric mixer and is interchangeable with the mixing jar. Held, the ice-crushing attachment is considered an accessory for the electric mixer and is subject to the manufacturers excise tax, imposed under section 4121 of the Internal Revenue Code of 1954, when sold on or in connection with the sale of an electric mixer by the manufacturer. This attachment, however, is not subject to the manufacturers excise tax when sold separately by the manufacturer.