Accessories classification turns on compulsory supply and separate charging; imported tool bits stayed under the original heading.

Imported tool bits or accessories were treated as separately charged items, not goods compulsorily supplied with the main machine. On that basis, the condition for extending the main article's duty treatment to accessories was not met, and the claim to classification under Heading 84.45/48 failed. The contention that the goods were merely blanks or not tools in trade parlance was rejected on the facts, with the cited precedent held distinguishable because it concerned blanks requiring further processing before use. The assessment under Heading 82.05(1) was therefore sustained, and the accessories condition benefit was denied.

---

---

Issues: Whether the imported tool bits or accessories were classifiable under Heading 84.45/48 instead of Heading 82.05(1) and whether they qualified for the benefit of the Accessories (Condition) Rules, 1963.

Analysis: The goods were found to be separately charged accessories and not items compulsorily supplied with the main machine. The condition for extending the same duty treatment to accessories was not satisfied. The claim that the goods were merely blanks or not tools in trade parlance was not accepted on the facts, and the cited precedent was treated as distinguishable because it dealt with blanks requiring further processing before use.

Conclusion: The imported goods did not qualify for the claimed classification benefit or the accessories condition benefit, and the assessment under Heading 82.05(1) was sustained.

Ratio Decidendi: Separate charging of accessories and failure to satisfy the compulsory-supply condition disentitle the importer from claiming the main article's duty treatment.

---