Functional classification of imported electrodes as accessories secured exemption benefit under the relevant notification.

Imported chemical electrodes were examined by reference to the catalogue and their functional use, and were treated as accessories for the operation of an ion meter rather than consumable items. On that basis, the conditions for exemption under Notification No. 211/76 were satisfied, and the benefit of the notification could not be denied merely because the goods were said to be consumables. The impugned order was therefore set aside, the appeal was allowed, and consequential relief followed.

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Issues: Whether the imported chemical electrodes were entitled to the benefit of Notification No. 211/76.

Analysis: The imported goods were examined in the light of the catalogue and the nature of their use. The contention that the goods were consumable items was not accepted, and they were treated as accessories for the functioning of the ion meter. On that footing, the conditions for availing the exemption notification were satisfied.

Conclusion: The appellant was entitled to the benefit of Notification No. 211/76.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Where the imported goods, on the basis of their functional character, are found to be accessories rather than consumable items, the exemption benefit under the relevant notification cannot be denied on the ground of consumable use.

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