https://www.taxtmi.com/caselaws?id=84400 Imported multi-image cassettes were held to be accessories, not component parts, of a multi-format camera, so exemption under the customs notification was denied. The Tribunal found that the camera was a complete product without the cassettes, which were separately obtained and used only for holding film. Applying the distinction between a component part and an accessory, it ruled that an item necessary for use is not part of the machine unless it enters into its composition. Prior concessional clearances did not create a binding entitlement for later imports, and estoppel or res judicata did not control the assessment. en-us Tue, 02 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84400 Imported multi-image cassettes were held to be accessories, not component parts, of a multi-format camera, so exemption under the customs notification was denied. The Tribunal found that the camera was a complete product without the cassettes, which were separately obtained and used only for holding film. Applying the distinction between a component part and an accessory, it ruled that an item necessary for use is not part of the machine unless it enters into its composition. Prior concessional clearances did not create a binding entitlement for later imports, and estoppel or res judicata did not control the assessment. Case-Laws Customs Tue, 02 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84400