9911796707
TMI Blog1989 (7) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ries and auxiliaries vide serial No. 23 of the Bill of Entry having assessable value of Rs. 47,94,955.00 was assessed under Heading 84.33 of the Customs Tariff Act, ,1975. The items contained in the spares package were assessed on merits under various tariff headings vide serial Nos. 1 to 22,24 and 25 of the Bill of Entry. The appellants filed an application claiming refund of duty amounting to Rs. 92,456.48, being the difference between duty charged on those items of the spares package vide serial Nos. 1 to 11,14 to 22,24 and 25 of the Bill of Entry and the duty calculated under Tariff Heading 84.33. In the refund application they stated that these spare parts were intended for the said sheet cutter imported by them to recover the requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the supplier and the value of the spare parts was included in the total value of the entire goods and hence according to the Accessories (Conditions) Rules, 1963, the customs duty thereon should be charged under Tariff Heading 84.33 as charged for the main machine. His second argument is that under Section Note 2(b) of Section XVI of the Customs Tariff Act, 1975 the spares package under dispute should be assessed under Heading 84.33. 3. Shri Ramchandani has argued that the spares package vide Item 10 of the contract was supplied by the foreign supplier in view of special request of the appellants and the same were separately charged. In this context he has drawn our attention to the appellant s purchase order and the foreign supplier s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trade along with the main sheet cutter have not been separately charged. These accessories and auxiliaries were covered by the Accessories (Conditions) Rules, 1963. Item 10 under the Heading specifications in the appellant s letter/order dated 26-9-1979 addressed to the foreign supplier M/s. Masson Scott Thrisse Engineering Ltd. (Annexnre II to the appeal memorandum) shows that the appellants had placed orders for spares package containing sufficient quantities of the following items for adequate cover for two years of smooth operation:- Cross cut and Slitter Knives, Elastic Tapes, Timing Belts, Strategic Bearings, Filters, Chains Seals, Repair Kits for Cylinder and Solenoid Valves, Electrical Spares including Fuses, Transducers, PC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are equally suitable for use principally with the goods of Heading Nos. 85.17 and 85.25 to 85.28 are to be classified in Heading No.85.17." This point was not raised before the lower authorities and we do not have the benefit of their findings. In the circumstances, while holding that the impugned spare parts included in the spares package are not assessable under the Accessories (Conditions) Rules, 1963, we remand the matter to the Assistant Collector of Customs for de novo examination of the point whether the imported spare parts in dispute are covered by Section Note 2(b) of Section XVI for assessment under the said Tariff Heading alongwith the main simplex sheet cutter. 6. The appeal is allowed by remand on the limited issue as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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