Capital goods definition for accessories: imported chromatograph plates were covered under the policy and the appeal succeeded.

Policy definition of capital goods under Paragraph 177(2) was read as inclusive of accessories, and an accessory was treated broadly to include a part that contributes to equipment effectiveness. On that basis, precoated thin layer chromatograph plates imported against REP licences were held to fall within the wider policy meaning of capital goods as accessories. The objection that the goods should be tested by common parlance was rejected because the policy definition was more specific and controlling. The appeal was allowed.

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Issues: Whether precoated thin layer chromatograph plates imported against REP licences could be treated as capital goods, including accessories, under Paragraph 177(2) of AM 1988-91.

Analysis: The policy definition of capital goods was read as inclusive of accessories. An accessory was understood to cover even a part contributing to the effectiveness of the equipment. The imported plates, though described by the revenue as essential parts of the chromatograph, were held to fall within the wider policy meaning that permitted such benefit. The objection based on common parlance was found less persuasive than the policy definition.

Conclusion: The imported plates were treated as covered by the definition of capital goods as accessories, and the appeal was allowed.

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