TaxTMI 
TaxTMI 
1991 (9) TMI 193
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....y on merits under the appropriate headings of the tarriff. Briefly stated, the facts are that the goods were assessed as "Phototype-setting and composing machines" under sub-heading 8442.10 of the Customs Tariff. The bill of entry does not show that a separate decla ation was made either for ribbons or for the spare parts pack but the invoice does show that Five Boxes of Ribbons for Line Printer (12 per box) were imported. Their value is shown as £ 540 @ £ 108 per box. While the Assistant Collector of Customs accepted the declaration, the department filed an appeal against his order and Collector (Appeals) held that the boxes of ribbons and spare parts pack have to be assessed on merits because :- (a) They do not form part of t....
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....y nature, the parts would be specially designed ones for use with the Unit and deserve to be assessed under the same tariff heading as the main unit itself. (d) Separate values have been furnished by the suppliers only for purposes of customs valuation in the present context of an attempt to assess the goods separately. (e) Without prejudice to the plea for assessment of the spare parts pack as specially designed parts of the Monotype Photo Typesetter, on application of the Accessories (Condition) Rules, 1963, both the specially designed box of ribbons and the contents of the spare parts pack should be assessed at the same rate as the original equipment on the ground that the commercial invoice (as opposed to the proforma invoice) which f....
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.... 8 = 1977 (1) SCR 837 and read out the following paragraph from that report :- "Regarding ribbon also to which the above mentioned rule of construction equally applies, we have no manner of doubt that it is an accessory and not a part of the typewriter (unlike spool) though it may not be possible to use the latter without the former. Just as aviation petrol is not a part of the aeroplane nor diesel is a part of a bus in the same way, ribbon is not a part of the typewriter though it may not be possible to type out any matter without it." 5. In view of the decision cited by him in the Sales Tax case, suggested Dr. Gauri Shankar, ribbons should be treated as accessories and the benefit of the Accessories (Condition) Rules, 1963 extended to t....
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....ced below :- "96.12 - TYPEWRITER OR SIMILAR RIBBONS, INKED OR OTHERWISE PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT ON SPOOLS OR IN CARTRIDGES;..... " This heading covers: (1) Ribbons, whether or not on spools or in cartridges, for typewriters, calculating machines, or for any other device for printing by means of such ribbons (automatic balances, tabulating machines, teleprinters etc.). "The heading also includes inked etc., ribbons, usually having metal fixing fittings, used in barographs, thermographs etc., to print and record the movement of the recording machines needle. "These ribbons are usually of woven textiles, but sometimes they are made of plastics or paper. To fall in the heading, they must have been inked or otherwise....
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....The appellants have tried to establish that values were furnished separately by their suppliers in response to a communication from them. One of the requirements of the Accessories (Condition) Rules, is that the accessories, spare parts etc., should be compulsorily supplied alongwith the article and this, as the learned SDR explained, is generally indicated in the catalogue or leaflet of the manufacturer/supplier. Dr. Gauri Shankar did place before us photocopy of a leaflet entitled 'Lasercomp' MKZ all languages are alike to 'Lasercomp'. But this leaflet does not give any details of this nature. The appellants have also not placed any correspondence with their suppliers in support of their claim that the spare pack and the ribbons were comp....