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TMI Blog1987 (5) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : I.J. Rao, Member (T)]. - This was originally filed as a Revision Application before the Central Government and on statutory transfer to the Tribunal and is now appeal before us. 2. The Appellants imported punches and dies alongwith punch press. Admittedly the Punches and Dies were covered by separate Bill of Lading, separate invoice and separate value. The goods were assessed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the correct classification of the goods is under Heading 84.45/48.................................. was classified under that heading. He submitted that even if accessories rules do not cover the goods, the imported goods should be classified under this heading as Section Note 1(ij) applied only to interchangeable tools and the imported Punches and Dies are not interchangeable. Each set of thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dies are interchangeable. With reference to the cited judgment Shri Gopinath pointed out that the definition issued by the International Organisation for Standardisation, which was referred to in the said judgment to define interchangeability, carried a note that "the functional aspect of interchangeability is called 'functional interchangeability' and the "dimensional aspect dimensional interchan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere imported. 8. Shri B.N. Sharma, ld. Consultant in his rejoinder argued that each Punch and Die can do only one job and therefore it cannot be said that the imported tools were interchangeable. 9. We have considered the arguments of both sides. It is clear that the imported goods are not entitled to the benefit of accessories Rules, their supply not having been compulsory and separate value be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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