Concessional customs benefit for machinery extends to imported manuals and drawings treated as part of machine valuation.

Imported manuals, instructions and drawings supplied with machinery were treated as part of the machinery's valuation rather than as separate goods classifiable under Chapter 49. On that basis, the value of the licence-related documents connected with the machine could be included in the machinery value, and the concessional benefit under Notification No. 25/2002-Customs could not be denied merely by isolating those documents. Where the jurisdictional certificate confirmed use of the machinery for the intended purpose, the notification benefit applicable to the machinery remained available. The denial of concessional treatment was therefore held unsustainable.

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Issues: Whether the concessional benefit under Notification No. 25/2002-Customs could be denied in respect of manuals, instructions and drawings imported along with machinery and treated as part of the value of the machinery.

Analysis: The imported documents relating to the functioning of the machine were not separate goods capable of independent classification under Chapter 49. The dispute was treated as one concerning valuation of the machinery already imported, and the value of licence-related material connected with the machinery could be included in that valuation. Since the jurisdictional certificate confirmed use of the machinery for the intended purpose, the value of the documents, being treated as part of the machinery, could not be singled out for denial of the concessional notification benefit applicable to the machinery.

Conclusion: The denial of the concessional benefit was unsustainable, and the appellant was entitled to relief.

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