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TMI Blog2017 (4) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as parts/ components of the machine and merit classification under 8445 - the impugned order classifying the technical documents under chapter 84 is unsustainable The technical documents are correctly classifiable under chapter 49 - appeal allowed - decided in favor of appellant. - C/213/2007 - A/86335/17/CB - Dated:- 16-2-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Prakash Shah, Advocate for the appellant Shri Chatru Singh, Assistant Commissioner (AR) for the respondent ORDER Per M V Ravindran This appeal is directed against Order-in-Original No: 153/2006 dated 09/01/2007 passed by the Commissioner of Customs, Nhava Sheva. 2. Heard both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms duty. We find that these documents were only drawing required for assembly of the machine, the same cannot be by any stretch of imagination considered as parts/ components of the machine and merit classification under 8445. 6. Secondly, identical issue came up before the bench in the case of Birla Tyres v. Commissioner of Customs, Calcutta 2001 (138) ELT 628 (Tri -Kolkata). We reproduce the relevant paragraphs. 1.2 In the said contract entered into by the appellant with Pirelli, various knowhow documentation and basic design documentation was also to be provided by them at a separate lumpsum price of Italian Lira 5,40,000,000. Annexure (V) to the said contract gives the price of the documentation and the details of the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted as a condition of sale of machinery under another contract and because of which the value of such designs and drawings have to be loaded to the value of the machinery and equipments to be imported under the said separate contract have to be and/or can be classified or assessed with reference to the tariff heading of the corresponding machinery. There is no tariff sub-heading contained in chapter 84 of the Customs Tariff which provides for such assessment or classification. Similar is the case under Section X in which chapter 49 is contained and under chapter 49 of the Customs Tariff. There is no provision therein or in the section notes and chapter notes thereof which provides that designs and drawings imported as above can be or are t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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