Exemption for machinery parts limited to identifiable component; accessories excluded from customs relief under the notification.

Suction couch roll shell was treated as an identifiable part of paper-making machinery and therefore qualified for exemption under Notification No. 156/1986-Cus. The rubber tubes supplied as accessories were not covered by the notification, so the exemption could not extend to their value. Relief was restricted to the value attributable to the shell, with the accessories excluded from the exemption. The result was partial exemption only, based on the distinct treatment of the machinery component and the accessory items.

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Issues: Whether suction couch roll shell with accessories was eligible for exemption under Notification No. 156/1986-Cus., and if so, to what extent.

Analysis: The suction couch roll shell was held to be an identifiable part of paper making machinery and thus fell within the exemption for machinery and component parts. The rubber tubes used as accessories were not covered by the notification, so the exemption could not extend to their value. As the accessories represented about 20% of the total import value, relief was confined to the value attributable to the shell.

Conclusion: The exemption was allowed only for 80% of the value of the imported goods, being the suction couch roll shell, and denied for the accessories.

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