1996 (5) TMI 167

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..... ]. Appellant is absent and is not represented in spite of notice of hearing. We have heard Shri Malik, SDR and perused the records. 2. Appellant imported four machines with certain accessories. The invoice showed separately the price of each machine together with the respective accessories. The Bill of Entry separately declared the value of accessories. The Assistant Collector charged duty .....

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..... rice being included in the price of the article. 4. Copy of the invoice produced before us indicates that the price of accessories was not separately shown but was included in the price of the machines; but there is nothing to indicate that in the ordinary course of trade these accessories (tools, blades, knives, soldering powder, dies and blocks) are compulsorily supplied alongwith the machine. .....

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