1996 (8) TMI 329

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....ned in the appeal the Collector has held that the goods are not accessories and therefore they are not entitled to clearance under O.G.L. 2. We have heard both sides. 3. There is no dispute about the function of these goods. These are stated to be specially designed and manufactured by M/s. Dupont, who also manufacture wind-up assemblies of the plant. In the wind-up assembly the Polyester Filament yarn which is manufactured is wound on to the cones which are subsequently removed for weaving the fabric. The advocate stated that the purpose of the buggy is to remove the wind-up assembly and transport it for cleaning. It was stated that such cleaning was required frequently, say once a week in order to ensure that the wind-up a....

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....ver it is difficult for us to conceive of the buggy directly contributing to the effectiveness of the assembly. Its sole use after all is to remove the assembly and to transport it. If the contention advanced were accepted it would follow that a vehicle which tansports various items of domestic appliances from their location in the home to a service centre where they are repaired is an accessory of such goods. From the wordings used in the policy it is reasonable to conclude that the accessory must contribute directly to the effectiveness of the equipment in question. Facilitating in removal and transportation, do not, in our view, result in such direct contribution to the efficiency of the machine. 7.  The mere fact that a particul....

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....ollector of Customs - 1987 (30) E.L.T. 642 which held that programmer which is used to change the values for the programmable values of the pacemaker would be an accessory. The advocate relies on the judgment to say that an accessory need not necessarily be permanently attached. This may be so. Unless however an item fulfils the requirement of enhancement or otherwise contribute in the manner we have discussed above to the performance of the main machine, it cannot be considered to be an accessory. No doubt the pacemakers were considered to have passed this test. That is not the case here. 9.  The Advocate contends that since the first portion of this definition in the McGraw Hill Dictionary of Science & Technology has been incorpor....