Concessional customs duty for printer cartridges upheld; Section 19 did not justify interim stay for the Revenue.

Customs Notification No. 21/2002 was treated as extending concessional duty to ink cartridges, ribbon cartridges, ribbon gear cartridges and ribbon gear assemblies used in computer printers, without distinguishing between import with printers and import as separate goods. Section 19 of the Customs Act, 1962, which permits separate duty treatment where different articles in a set attract different rates, was held not to assist the Revenue on the facts recorded. Interim stay against the appellate order was therefore refused, and the Revenue's application was rejected.

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Issues: Whether interim stay should be granted against the appellate order extending the benefit of Customs Notification No. 21/2002 to ink cartridges and ribbon gear cartridges used in computer printers, having regard to Section 19 of the Customs Act, 1962.

Analysis: The notification granted concessional duty to ink cartridge, ribbon cartridge, ribbon gear cartridge and ribbon gear assembly for use in printers for computers. Section 19 provides for separate duty treatment where the importer produces evidence showing that different articles in a set are liable to different rates of duty. The order recorded that the notification did not draw any distinction between import along with printers and import separately, and that the proviso did not assist the Revenue on the facts presented.

Outcome: Interim stay was refused and the Revenue's application was rejected.

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