1987 (2) TMI 355

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....mber (T)]. - The appellants imported, under a Bill of Entry No. 5059, dated 24.9.80, goods described as 'Slicing Machine - Spares and Accessories'. The Slicing Machine and some parts were assessed under Heading 84.45/48 of the CTA and the remaining parts, namely, fixation plate & set of spare parts, exhauster, slicing blades, flanges, oils and cement, were assessed on merits. After clearing the ....

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....nce Factory, Dehradun - the Importers. He explained that the parts imported were not extra accessories but were, in fact, essential parts of the main machine. He explained, with reference to a catalogue, that all these parts are required for the operation of the machine, and the fact that they were separately packed was only due to technical and transport considerations. Therefore, according to Sh....

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....ng of the machine but it has not been shown that these are component parts of the machine. Besides, as pertinently pointed out by the learned SDR, the invoice itself describes the goods as 'Accessories'. Even if the goods are considered as spare parts, Rule 2 of the Accessories (Condition) Rules, 1963, goes against the appellants inasmuch as the invoice gives individual values for all the parts. I....