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TMI Blog1999 (9) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... it as an accessory for Angioscope-D33 earlier imported by them. The goods were examined and were found to be correct as per declaration mae on the bill of entry as well as in the invoice. 1.2 Revenue alleges that according to the catalogue found with the machinery, the subject goods can process any type of exposed films and is an instrument which can be used for medical and industrial cinematography. Nowhere in the catalogue it is indicated that the goods is a special type of film processor to suit Angioscope or it is an accessory to the Angioscope. In the invoice however it is mentioned that the subject goods is to be used with Angioscope-D33. 1.3 It was also alleged that the said goods could not be treated as an accessory n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inor attention and even inexperienced personnel on operate the Combilabor with minimum instruction. Therefore, it is clear that the instrument imported is not exclusively for processing of Cine films obtained from Angioscope. This instrument has also no direct attachment with the Angioscope and it is a separate unit which can process the exposed film obtained from any camera. It may be that the function of the main Angioscope may not be complete without processing the films with the help of the instrument under importation but that does not make the instrument under importation as an exclusive part or accessory to the Angioscope. In the result the instrument under importation is not considered as a spare part for or accessory to the Angiosc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced below :- (8) In the case of capital goods, eligible Actual Users may import the following also : - (a) Spares (Whether permissible or restricted types) including accessories and toolings upto 10 per cent of the value of the main equipment. If such spares, accessories and toolings are required for a value more than 10 per cent, the Actual User should obtain written clearance from the DGTD, New Delhi, indicating the actual value upto which such spares/accessories/toolings may be allowed for the main equipment under Open General Licence, and produce the same the Customs authorities for clearance. (b) Spares, accessories and toolings may be allowed to be imported either along with the main equipment or subsequent thereto, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority that this instrument cannot be used with Angioscope. On the other hand there is an admission submits the ld. Advocate that the function of the main Angioscope may not be complete without processing the films with the help of the instrument under importation as already emphasised by him. He also draws attention of the Bench to the catalogue clearly indicates as recorded in the findings themselves that the instrument is for medical and industrial film processing. He therefore submits that there can be no doubt that it is an accessory and an accessory need not be an exclusive one for a particular instrument. Ld. Advocate therefore again reiterates his pleas as mentioned above. 8. We have carefully considered t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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