Accessory classification and compulsory-supply concession require separate proof; tariff treatment under Heading 84.45/48 needed fresh examination.

Accessories and spares fall outside the Accessories (Conditions) Rules, 1963 unless they are compulsorily supplied with the main article and no separate charge is made; separate invoicing and itemised prices indicated those conditions were not met, so the Rules were inapplicable. The tariff treatment under Heading 84.45/48 for accessories and parts suitable for use solely or principally with machine tools had not been examined by the lower authority, so the assessment could not be finally concluded on the existing record. The order was set aside and the matter remanded for fresh consideration limited to that heading.

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Issues: (i) Whether the Accessories (Conditions) Rules, 1963 applied to the imported accessories and spares; (ii) whether the claim for assessment of the accessories and parts under Heading 84.45/48 required reconsideration.

Issue (i): Whether the Accessories (Conditions) Rules, 1963 applied to the imported accessories and spares.

Analysis: Rule 2 required that the accessories, parts and implements be compulsorily supplied with the article and that no separate charge be made for them, the price being included in the price of the article. The invoice described the goods as special accessories and spares, showed separate itemisation, and mentioned separate prices. There was no material to show compulsory supply.

Conclusion: The Accessories (Conditions) Rules, 1963 were held inapplicable.

Issue (ii): Whether the claim for assessment of the accessories and parts under Heading 84.45/48 required reconsideration.

Analysis: Heading 84.45/48 itself provided concessional treatment for accessories and parts suitable for use solely or principally with machine tools. That aspect had not been considered by the lower authority, so the assessment question could not be finally determined on the existing record.

Conclusion: The matter was required to be re-examined on the applicability of Heading 84.45/48 to the accessories and parts.

Final Conclusion: The order was set aside and the matter was sent back for fresh consideration limited to whether the accessories and parts were suitable for use solely or principally with the machine tools.

Ratio Decidendi: Accessories and spares are not covered by the compulsory-supply concession unless both compulsory supply and absence of a separate charge are established, but a tariff entry granting concessional treatment to accessories and parts suitable for use solely or principally with machine tools must be independently examined before final assessment.

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