9911796707
TMI Blog1991 (9) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... eadings of the tarriff. Briefly stated, the facts are that the goods were assessed as Phototype-setting and composing machines under sub-heading 8442.10 of the Customs Tariff. The bill of entry does not show that a separate decla ation was made either for ribbons or for the spare parts pack but the invoice does show that Five Boxes of Ribbons for Line Printer (12 per box) were imported. Their value is shown as 540 @ 108 per box. While the Assistant Collector of Customs accepted the declaration, the department filed an appeal against his order and Collector (Appeals) held that the boxes of ribbons and spare parts pack have to be assessed on merits because :- (a) They do not form part of the system; (b) Separate prices have been quo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... designed ones for use with the Unit and deserve to be assessed under the same tariff heading as the main unit itself. (d) Separate values have been furnished by the suppliers only for purposes of customs valuation in the present context of an attempt to assess the goods separately. (e) Without prejudice to the plea for assessment of the spare parts pack as specially designed parts of the Monotype Photo Typesetter, on application of the Accessories (Condition) Rules, 1963, both the specially designed box of ribbons and the contents of the spare parts pack should be assessed at the same rate as the original equipment on the ground that the commercial invoice (as opposed to the proforma invoice) which formed the basis of the assessment by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g paragraph from that report :- Regarding ribbon also to which the above mentioned rule of construction equally applies, we have no manner of doubt that it is an accessory and not a part of the typewriter (unlike spool) though it may not be possible to use the latter without the former. Just as aviation petrol is not a part of the aeroplane nor diesel is a part of a bus in the same way, ribbon is not a part of the typewriter though it may not be possible to type out any matter without it. 5. In view of the decision cited by him in the Sales Tax case, suggested Dr. Gauri Shankar, ribbons should be treated as accessories and the benefit of the Accessories (Condition) Rules, 1963 extended to them for assessment of Customs duty. He submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MILAR RIBBONS, INKED OR OTHERWISE PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT ON SPOOLS OR IN CARTRIDGES;..... This heading covers: (1) Ribbons, whether or not on spools or in cartridges, for typewriters, calculating machines, or for any other device for printing by means of such ribbons (automatic balances, tabulating machines, teleprinters etc.). The heading also includes inked etc., ribbons, usually having metal fixing fittings, used in barographs, thermographs etc., to print and record the movement of the recording machines needle. These ribbons are usually of woven textiles, but sometimes they are made of plastics or paper. To fall in the heading, they must have been inked or otherwise prepared to give impressions (e.g. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ablish that values were furnished separately by their suppliers in response to a communication from them. One of the requirements of the Accessories (Condition) Rules, is that the accessories, spare parts etc., should be compulsorily supplied alongwith the article and this, as the learned SDR explained, is generally indicated in the catalogue or leaflet of the manufacturer/supplier. Dr. Gauri Shankar did place before us photocopy of a leaflet entitled Lasercomp MKZ all languages are alike to Lasercomp . But this leaflet does not give any details of this nature. The appellants have also not placed any correspondence with their suppliers in support of their claim that the spare pack and the ribbons were compulsorily supplied with the photo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, we are to adopt the meaning given to words as they are understood in common parlance. A ribbon for a phototype setting machine and the one used in a typewriter are not known by different names and this is clear from the documents themselves; by comparing a typewriter ribbon with a ribbon for phototype setting machine, one is not clubbing a bullock cart and a racing car together, because the latter two are known by different names, even though they may have the same function of transportation. The analogy cited in the appeal, therefore, does not hold good. 13. We do not think that the argument that the ribbon in this case is specially designed for the printer would take it away from the category of ribbon just because it is differen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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