Separate invoicing defeats accessory classification where machine attachments are not compulsory standard fittings

Separately invoiced machine attachments supplied at the importer's instance were not treated as accessories or parts included in the assessable value of the machine because they were not shown to be compulsory standard fittings under the governing conditions. Separate charging and invoicing indicated that the items, including the automatic central lubricating system, were not normal components of the machine, even if they were useful or essential for operation. The fact that the lubricating system replaced a standard component did not change its character, since it was still not established as a standard part supplied with the machine. The claim for inclusion in assessment therefore failed.

---

---

Issues: Whether the imported items, including the automatic central lubricating system and other machine attachments, could be treated as accessories or parts of the machine for assessment when they were separately invoiced and not supplied as compulsory standard components.

Analysis: The decisive factors were that the disputed items were supplied at the instance of the importer, were separately invoiced, and were not shown to be compulsory standard fittings supplied with the machine under the governing conditions for accessories. The separate charging and invoicing indicated that the items were not normal or ordinary parts included in the machine's assessable value, even if they were useful or essential for operation. The claim that the lubricating system replaced a standard component did not alter the position because it was still not a standard part supplied as part of the machine under the relevant conditions.

Conclusion: The goods were not entitled to be assessed as included accessories or parts of the machine, and the challenge to the classification and related relief failed.

---