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TMI Blog1998 (8) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... a reference application moved by Revenue against Final Order No. 2076/97, dated 7-8-1997 [1998 (104) E.L.T. 799 (Tribunal)]. The only point for consideration involved in this application is whether the Zoom Lens is an accessory of a SLR camera or whether it is an essential part of the camera just like another lens. In the said final order of the Tribunal it has been held that the zoom lens is nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d free import under OGL. He further contends that because in the SLR camera at any one time only one lens could be screwed on and used, therefore, the zoom lens is also an essential part of the camera. He submits that without the zoom lens, the camera cannot take pictures of distant objects. The basic point, he argues, is that it is not that zoom lens fixed on top of some permanently fixed lens in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (13) E.L.T. 1138 (CEGAT) wherein the full Bench in Special Bench D at New Delhi had held that extrusion punches of various sizes which are fitted in the can making machines and which are used to give a cylinderical shape to the machines were necessary tools and not mere accessories of the machine as such. Applying the said principle to the present facts of the case, he submits that zoom lens a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted item. 7. I find that the main test to be applied in this case is whether such lens is necessary for the complete functioning of the camera. It is not disputed that only one lens could be screwed on to the camera at a time. Therefore, when the zoom lens is screwed on to the camera, the camera becomes capable of taking photographs of even distant objects. However, if the zoom lens is removed, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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