1997 (8) TMI 275

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....ese are parts of cameras. But as per the importer's statement the objective lenses does not change the basic function of the camera and it is to be treated as part and not as an accessory. Therefore, they claimed that these are freely allowed under OGL. 2. The adjudicating authority held that these are accessories and specific licence is required. In appeal, the Commissioner (Appeals) held as follows : "I have carefully gone through the points mentioned in the Appeal Memorandum and the arguments putforth during the hearing. The main argument of the importer is that these are only parts. No doubt for taking a picture at a long distance zoom lense is fixed but this lense is fitted as a replacement of the normal lense. The Deputy Co....

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.... "The order of the Commissioner (Appeal) is not acceptable for the following reasons : 1. As per Para 32 of ITC Policy an accessory or attachment means a part, sub-assembly etc., that contributes to the efficiency or effectiveness of the equipments. The objective lens is basically an attachment and not a permanent fitting. Whenever required, it is fitted and replaced. It is used to increase the efficiency of the functioning of the camera. Therefore, it is only an accessory and not a part. 2. There is also no manufacturer's catalogue or literature or any other documentary evidence has been produced in support of their claim that is only a part of the camera. In view of the above, it is only an accessory requiring a specifi....