Technical drawings and installation documents classifiable under Chapter 49; Chapter 84 treatment, confiscation and penalty set aside.

Technical drawings and documentation supplied separately under a contract for installation and smooth functioning of machinery were held classifiable under Chapter 49, because they were not parts or components of the machine merely by reason of their connection to it. The earlier tribunal view on identical facts was followed, treating designs and drawings as Chapter 49 goods rather than machinery under Chapter 84. The Chapter 84 classification adopted by the adjudicating authority was therefore unsustainable, and the confiscation and penalty based on that classification were set aside.

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Issues: Whether the imported technical documents drawn and supplied for installation of a machine were classifiable under Chapter 49 or under Chapter 84, and whether the consequent confiscation and penalty could be sustained.

Analysis: The documents were found to be technical drawings and documentation supplied under the contract for use in installation and smooth functioning of the machine. They were separately imported, their value had already been taken into account for customs duty, and they were not parts or components of the machine merely because they related to that machine. The earlier tribunal ruling on identical facts, which held that designs and drawings remain classifiable under Chapter 49 and are not to be assessed as machinery under Chapter 84, was followed. On that basis, the classification adopted by the adjudicating authority under Chapter 84 was held unsustainable.

Conclusion: The technical documents were correctly classifiable under Chapter 49 and not under Chapter 84. The confiscation and penalty were set aside, and the appeal succeeded.

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