https://www.taxtmi.com/caselaws?id=87389 Imported leather cases for cellular phones were treated as independent consumer goods, not as accessories or attachments for telephones under the EXIM Policy and Appendix 35. The CEGAT applied the test that an accessory must be a part, sub-assembly or assembly contributing to efficiency or effectiveness without changing the basic function of the equipment, and found the leather covers failed that standard because the phones were complete in themselves and sold without them. Sl. No. 67(x) of Appendix 35 was read as covering subscriber and telecom equipment, not separate leather cases. Confiscation, redemption fine and penalty were upheld, and the motor car seat cover precedent was distinguished. en-us Tue, 19 Aug 1997 00:00:00 +0530 Mon, 05 Sep 2011 16:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87389 Imported leather cases for cellular phones were treated as independent consumer goods, not as accessories or attachments for telephones under the EXIM Policy and Appendix 35. The CEGAT applied the test that an accessory must be a part, sub-assembly or assembly contributing to efficiency or effectiveness without changing the basic function of the equipment, and found the leather covers failed that standard because the phones were complete in themselves and sold without them. Sl. No. 67(x) of Appendix 35 was read as covering subscriber and telecom equipment, not separate leather cases. Confiscation, redemption fine and penalty were upheld, and the motor car seat cover precedent was distinguished. Case-Laws Customs Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87389