Classification of machine accessories turns on whether parts are separately valued or included in the machine price.

Imported items required for machine operation were not accepted as component parts classifiable under the main tariff heading because the evidence showed them to be separately invoiced accessories with individual values. Their essential use did not by itself establish that they formed part of the main machine, and separate valuation weighed against assessment under the principal heading under the Accessories (Condition) Rules, 1963. Relief under the main heading was available only where the parts' value was included in the machine price and their purchase was compulsory. Classification under the main heading was denied and the refund claim failed.

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Issues: Whether the imported items, though stated to be required for the operation of the machine, could be treated as component parts classifiable under the main tariff heading instead of as separately invoiced accessories or spare parts.

Analysis: The items were found to be essential for working of the machine, but it was not established that they were component parts of the main machine. The invoice described them as accessories and assigned individual values to each item. Under Rule 2 of the Accessories (Condition) Rules, 1963, separate valuation of the parts told against assessment under the main heading. Relief under the main heading could be considered only where the value of the parts was included in the machine price and their purchase was shown to be compulsory.

Conclusion: The imported goods were not entitled to classification under the main heading and the claim for refund failed.

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