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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the imported film processor was an accessory to the Angioscope and, if so, whether its import was permissible without licence under paragraph 8(a) of Appendix 6 of the Import and Export Policy, 1988-91.
Analysis: The imported machine was found on the record to be capable of use with the Angioscope and the functioning of the main equipment was not complete without processing the films. An item need not be exclusively dedicated to one machine to qualify as an accessory if it supports the intended operation of the main equipment. As the value of the imported item was within 10% of the value of the main equipment, paragraph 8(a) of Appendix 6 applied and permitted import of spares and accessories, even if the item was otherwise treated as restricted.
Conclusion: The imported goods were held to be an accessory of the Angioscope and their import was permissible without licence; the confiscation order was set aside and the appeal was allowed with consequential relief to the assessee.
Final Conclusion: The decision recognizes functional necessity and permissible-value coverage under the Import and Export Policy as sufficient to treat the item as an importable accessory, defeating confiscation under customs restrictions.
Ratio Decidendi: A component that is functionally necessary for the use of the main equipment and falls within the prescribed value limit for accessories may be treated as an accessory and imported without licence despite being otherwise restricted.
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