1997 (9) TMI 251

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....r : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Siemens Ltd., the matter relates to the classification of the equipment and accessories for the Monforte Make CNC Turning Machine Model RNC 1000-E. The goods had been imported for display and exhibition in the India International Trade Fair, 1984. The goods were cleared under the fair Bill of Entry dated 30-10-1984. The appellants had p....

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....n these proceedings. 2. The matter was posted for hearing on 10-9-1997. The appellants have prayed for decision on merits. 3. On behalf of the Revenue, we have heard Shri Lakhinder Singh, JCDR, and have gone through the facts on record. 4. It is seen that the goods were imported for the Pavillion of the Federal Republic of Germany in the India International Trade Fair, 1984....

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.... Tariff the parts and accessories, if they are specifically covered by any particular heading are to be classified therein. It is seen from the information on record that the accessories and spares were not part of the base machine, the fact that they were required for the working of the machine will not make them part to be classified along with machine if they were separately classifiable under ....

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....y as assessed separately and had subsequently filed a refund claim. The Assistant Collector of Customs (Refund) had rejected the refund claim on the ground that the claims have failed to supply the documents, information called from them. Before the Collector of Customs (Appeals) also, no material was placed to establish that the imported standard accessories were suitable for use solely or princi....