Customs classification of ribbons and accessories turns on common parlance, function, and proof of compulsory supply.

Imported spare parts packs and ribbons were not treated as accessories under the Accessories (Condition) Rules, 1963 because the record showed separate invoiced values and no convincing evidence that they were compulsorily supplied with the main phototype setting machine in ordinary trade or included in its price. The ribbons were held to fall within Heading 96.12 of the Customs Tariff, since that heading covers typewriter or similar ribbons on a broad common-parlance and functional basis; special design or different material did not exclude them from the tariff description. The departmental assessment was therefore maintained on both accessory treatment and classification.

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Issues: (i) Whether the imported spare parts pack and ribbons qualified as accessories under the Accessories (Condition) Rules, 1963 so as to be assessable with the main phototype setting machine; (ii) Whether the imported ribbons were classifiable under Heading 96.12 of the Customs Tariff as typewriter or similar ribbons.

Issue (i): Whether the imported spare parts pack and ribbons qualified as accessories under the Accessories (Condition) Rules, 1963 so as to be assessable with the main phototype setting machine.

Analysis: The condition for treating items as accessories required proof that they were compulsorily supplied with the main article in the ordinary course of trade and that no separate charge was made for them. The proforma invoice showed separate values for the disputed items, and the appellants did not produce convincing material such as a catalogue, leaflet, or correspondence establishing compulsory supply with the machine. The break-up of values and the absence of supporting evidence showed that the requirements of the Rules were not satisfied.

Conclusion: The spare parts pack and ribbons did not qualify as accessories and were not assessable with the main machine.

Issue (ii): Whether the imported ribbons were classifiable under Heading 96.12 of the Customs Tariff as typewriter or similar ribbons.

Analysis: Heading 96.12 covered typewriter or similar ribbons and, on the basis of the HSN explanatory notes, had wide amplitude so as to include ribbons used in other printing devices. The function of the imported ribbons was the same as that of typewriter ribbons, and in classification matters the common parlance meaning of the article was controlling. Their special design or different material did not take them out of the ribbon category.

Conclusion: The ribbons were correctly classifiable under Heading 96.12.

Final Conclusion: The appeal failed on both the accessories claim and the tariff classification of ribbons, leaving the departmental assessment intact.

Ratio Decidendi: For customs classification, an item remains within the tariff description if it is known in common parlance by the same generic name and performs the same function, and an item can be treated as an accessory only when the statutory conditions of compulsory supply and inclusion in the main price are proved.

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