9911796707
TMI Blog1986 (2) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... or particle size analyzer are assessable to duty at the identical rate as the analyzer itself under Heading No. 90.28(4) read with Heading No. 90.25(i) of the First Schedule to the Customs Tariff Act, 1975 (hereinafter, the Schedule), notwithstanding that each one of them had been separately itemised and priced in the invoice or under Heading No. 90.29(2) under which they were actually assessed. 2. The facts, in so far material, are- (a) the appellant placed an order for the supply of a Particle Size Analyzer P.A.-723-124, accessories and spares for the same as per annexure. The annexure lists a particle size Analyzer with C.M.H.-150 Sensor, Calibrated Bd. 6 mash x-y plotter, 100 sheets plotter paper, 3 plotter pens. Model P.A.-723-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were all integral parts of the Analyzer, designed to perform multiple functions ; (b) indeed, the Collector (Appeals) conceded as much, when he observed in his order that It is seen from the leaflet, instruction manual, etc. submitted in appeal that the particle counter, sampler, sample feeder, sensor, etc. can be used in different configurations, for testing different types of samples and all the items are inter-connected to perform the function of testing and not independent units. Nevertheless, he erroneously confirmed the order of adjudication merely on the ground they were itemised separately in the invoice and, accordingly, they were disentitled to the benefit of the provisions of Accessories Condition Rules-although the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1418 =(1976) 37 S.T.C. 378- Annapurna Carbon Industries v. State of Andhra Pradesh to mean an object or device that is not essential in itself but that adds to the beauty, convenience, or of 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. It was further observed that accessories" are not necessarily confined to particular machines for which they serve as aids. The same item may be an accessory of more than one kind of instrument ; (d) even so, since the rule is applicable to both parts as well as accessories it may not be nece ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
