Customs classification of imported designs and drawings stays under Chapter 49 and cannot be loaded into machinery value without express authority.

Imported designs and drawings supplied under a separate contract retained classification as goods under Chapter 49 of the Customs Tariff and could not be reclassified as machinery under Chapter 84 merely because they related to machinery or their price was proposed to be added to machinery value. In the absence of any express provision in Section XVI, Chapter 84, or Chapter 49 permitting such treatment, the accessory classification rules did not apply when the items were not imported with the machinery itself. The valuation question was also aligned with the Supreme Court's view in the assessee's own case, so the loading of their value into the machinery assessable value could not be sustained.

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Issues: Whether imported designs and drawings were classifiable as machinery by reference to the tariff heading of the corresponding machinery, and whether their value could be added to the value of machinery under the customs valuation rules.

Analysis: Designs and drawings were held to be goods classifiable under Chapter 49 of the Customs Tariff, whereas machinery fell under Chapter 84. Neither Section XVI nor Chapter 84 contained any provision permitting imported designs and drawings to be reclassified as machinery merely because they were supplied under a separate contract or because their price was to be loaded into the value of machinery. The same absence of enabling provision existed in Chapter 49 and its notes. Since the drawings and designs were not imported along with the machinery itself, the accessory condition rules did not apply. The valuation issue was also covered by the Supreme Court decision in the assessee's own case.

Conclusion: The imported designs and drawings remained classifiable under Chapter 49 and could not be assessed as machinery. Their value also could not be sustained as loaded into the value of the machinery.

Ratio Decidendi: Imported designs and drawings, when brought under a separate contract, retain their own tariff classification and cannot be reclassified or valued as machinery in the absence of an express statutory provision permitting such treatment.

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