https://www.taxtmi.com/caselaws?id=50157 Imported designs and drawings supplied under a separate contract retained classification as goods under Chapter 49 of the Customs Tariff and could not be reclassified as machinery under Chapter 84 merely because they related to machinery or their price was proposed to be added to machinery value. In the absence of any express provision in Section XVI, Chapter 84, or Chapter 49 permitting such treatment, the accessory classification rules did not apply when the items were not imported with the machinery itself. The valuation question was also aligned with the Supreme Court's view in the assessee's own case, so the loading of their value into the machinery assessable value could not be sustained. en-us Fri, 12 May 2000 00:00:00 +0530 Fri, 20 Aug 2010 10:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50157 Imported designs and drawings supplied under a separate contract retained classification as goods under Chapter 49 of the Customs Tariff and could not be reclassified as machinery under Chapter 84 merely because they related to machinery or their price was proposed to be added to machinery value. In the absence of any express provision in Section XVI, Chapter 84, or Chapter 49 permitting such treatment, the accessory classification rules did not apply when the items were not imported with the machinery itself. The valuation question was also aligned with the Supreme Court's view in the assessee's own case, so the loading of their value into the machinery assessable value could not be sustained. Case-Laws Customs Fri, 12 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50157