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TMI Blog1997 (8) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ment the objective lenses does not change the basic function of the camera and it is to be treated as part and not as an accessory. Therefore, they claimed that these are freely allowed under OGL. 2. The adjudicating authority held that these are accessories and specific licence is required. In appeal, the Commissioner (Appeals) held as follows : I have carefully gone through the points mentioned in the Appeal Memorandum and the arguments putforth during the hearing. The main argument of the importer is that these are only parts. No doubt for taking a picture at a long distance zoom lense is fixed but this lense is fitted as a replacement of the normal lense. The Deputy Commissioner has not appreciated this fact and has given the impre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing reasons : 1. As per Para 32 of ITC Policy an accessory or attachment means a part, sub-assembly etc., that contributes to the efficiency or effectiveness of the equipments. The objective lens is basically an attachment and not a permanent fitting. Whenever required, it is fitted and replaced. It is used to increase the efficiency of the functioning of the camera. Therefore, it is only an accessory and not a part. 2. There is also no manufacturer s catalogue or literature or any other documentary evidence has been produced in support of their claim that is only a part of the camera. In view of the above, it is only an accessory requiring a specific licence as per ITC (HS) classification policy book." 4. The learned JDR stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly objective lense camera and is allowed free of licence under OGL. Accessory means a part, sub-assembly that contributes to the efficiency or effectiveness of the equipments. But in this case, it seen that the original lens is removed and this zoom lens is introduced therein and therefore it cannot be considered as accessory which increases the efficiency. On the contrary, it is used in the nature of a part of the camera itself. But the flash in a camera filters, lens etc. can be considered as accessories. These facts were taken into consideration by the Commissioner (Appeals) in allowing the appeal filed by the respondents. In these circumstances, no ground is made out for interfering with the above said orders and accordingly this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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