1997 (4) TMI 201 - AT - Customs

Summary

The appeal was against the order-in-original dated 23-4-1991 of Addl. Collector of Customs. The issue was whether Camag Linomat IV is an essential part of a scanner or a separate accessory. The Import and Export Policy defines "component" to include an accessory, allowing import under Open General Licence. The goods were correctly classified under Heading 90.27 for parts suitable for use solely with a scanner, not under 90.33. The impugned order was set aside, and the appeal was allowed.