1983 (12) TMI 294 - AT - Customs

Summary

The case involves the import of a machine with accessories and spares. The appellants claimed a refund for the higher Customs duty charged on some accessories and spares. The dispute centered on the classification of the accessories and spares under Tariff Heading 84.45/48. The tribunal found that the accessories were not compulsorily supplied and had separate prices in the invoice. However, the tribunal noted that Heading 84.45/48 contained concessional rates for accessories and parts suitable for use with machine tools. The tribunal set aside the previous order and remanded the matter for reevaluation by the Collector of Customs (Appeals) in light of this finding.