2004 (4) TMI 364

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....du, Advocates, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal of the Revenue challenges the order of the Commissioner (Appeals) classifying the goods imported by the respondents under sub-heading 9031.80 of the Customs Tariff schedule and granting the benefit of Notification No. 118/86-Cus. to the goods. 2. We have examined the records. It appears that....

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.... reproduced under :- "I have examined the facts of the case in the light of the directions of the Tribunal. I have seen various heading and I find that the imported goods would be classifiable under Heading 9031.80 as other measuring equipments. I classify them under this heading. I accept the plea of the appellants that the components imported along with the basic machines are part of a com....

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.... The appellant contends that, in the impugned order, ld. Commissioner (Appeals) did not apply Rule 2 ibid, at all. He should have taken into account the fact that the accessories to the main equipment (comparator) imported by the respondents had been separately invoiced by the supplier and the value thereof was not included in that of the main equipment. Had these facts been taken into account,....

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....r (Appeals) for classification of the main equipment along with all accessories thereto, imported by the party. We appreciate this. Nevertheless, we note, Rule 2 of the Accessories (Condition) Rules, 1963, which is apparently a provision relevant to the question whether accessories to any imported equipment should be chargeable at the same rate as, or at a rate of duty different from, the rate app....