1983 (12) TMI 294

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..... s is a revision application which on transfer is being treated as an appeal. The appellants imported one set of a Horizontal Boring, Drilling Milling machine model BFP 160/1 complete with essential accessories and spares for the value of ₹ 15,21,229/- CIF. The machine supplied by the supplier was cleared by the Calcutta Customs charging Customs duty at 40% on the main machine and some of t .....

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..... cer of the appellants firm, urged that these accessories were compulsorily supplied alongwith machine. In any event he pointed out that 84.45/48 specifically included accessories and parts suitable for use solely or principally with the machine tools including work and tool holders, self opening dieheads, dividing heads and other appliances for machine tools, tool holders for any type of tool of m .....

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..... also Spares . Under the former heading there are 10 items while under the latter there are 37 items. Separate prices have been mentioned in the invoice for these items. So it is obvious that the requirements of the Accessories (Conditions) Rules, 1963 are not attracted. 4. However, Mr. Nair rightly pointed out that Heading 84.45/48 in itself contains concessional rates in respect of Accessori .....

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