1991 (9) TMI 193 - AT - Customs

Tribunal upholds classification of ribbons and spare parts for Monotype Photo Typesetter

KUMUDAM PRINTERS (P) LTD. Versus COLLECTOR OF CUSTOMS

The Tribunal rejected the appeal challenging the separate assessment of ribbons and spare parts pack for a Monotype Photo Typesetter under different ... Accessories Issues:Classification of ribbons and spare parts pack for laser comp imported in a consignment of Monotype system Phototype Setting Machine with Accessories.Analysis:1. The appeal challenged the order of the Collector of Customs (Appeals) in assessing ribbons and spare parts pack separately under appropriate tariff headings. The goods were initially assessed under sub-heading 8442.10, but the department appealed for separate assessment based on various grounds.2. The grounds presented in the appeal included arguments that ribbons were specially designed for the printer part of the type setter, not similar to typewriter ribbons, and the spare parts pack was essential for the Monotype Photo Typesetter, deserving assessment under the same tariff heading.3. The investigation revealed discrepancies in valuation and classification due to withheld proforma invoice details, indicating separate values for ribbons and spare parts. The Accessories (Condition) Rules were invoked to determine if the items qualified as accessories, which required compulsory supply with the main unit without separate charges.4. The Senior Advocate argued that ribbons should be treated as accessories per the Accessories (Condition) Rules, citing a Supreme Court decision. He contended that the same principle should apply to the spare parts pack imported with the Photo Type Setter.5. The Respondent emphasized that classification should adhere to customs law definitions, highlighting the broad coverage of Heading 96.12, which includes ribbons for various printing devices. The contention was that the ribbons in question met the criteria for classification under this heading.6. The Tribunal analyzed the arguments, considering the requirements of the Accessories (Condition) Rules and the Explanatory Note to Heading 96.12. It was noted that the proforma invoice details were crucial in determining the compulsory nature of the items supplied with the main unit.7. Ultimately, the Tribunal rejected the appeal, concluding that the ribbons and spare parts pack did not meet the criteria to be classified as accessories. The classification under Heading 96.12 was deemed appropriate based on the common function of the ribbons for printing devices, despite the specific design for the printer part of the type setter. The appeal was dismissed.