1997 (9) TMI 306

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....ferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Table below and falling within Chaper 84 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from - (a) so much of that portion of the duty of Customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of thirty per cent ad valorem; (b) the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act. THE TABLE   Sl. No. Description   1. Coffee&n....

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.... of getting the quotation. He has pleaded that various items of machinery in fact constituted one machinery. He has pleaded that the benefit of the notification became available for coffee huller and coffee polishers and the benefit should be allowed in respect of all the items. 3. Shri V. Thyagaraj, learned SDR for the department has pleaded that the notification extends the benefit to the individual items of machinery and not for whole of the plant. Therefore, the authorities below have rightly denied the benefit of the notification in respect of the items in question. He has further pleaded that each individual items, of machinery perform different functions, may be they are supplementary in nature but each item has to be treated....

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.... and Grader and certain other items. The framers of the strength in their wisdom have chosen to extend the benefit only in respect of individual items of machinery and not to all items. We observe that the individual items of machinery cannot be considered as one accessory of the other. As pointed out by the learned SDR, the assessment of the items has to be based on the individual items of machinery and which will depend upon under which tariff headings these fall. The accessory rule can only be invoked if it is first shown that the item can be treated as accessory of another machinery and the item qualify first as accessory before any consideration in this regard can be given. In the present case, such circumstances does not exist. Even o....