2006 (6) TMI 348

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.... and its accessories and filed a Bill of Entry on 10-6-91 for their clearance. There was no dispute with regard to assessment of the main machine but a dispute arose between the importer and the Customs authorities as to whether the benefit of Notification No. 156/86-Cus., dated 1-3-86 (as amended) was available to the accessories. The proper officer of customs assessed these goods to duty at the tariff rate applicable to Heading 84.66 read with Notification No. 172/89-Cus., dated 29-5-89 (as amended). The assessee cleared the goods on payment of the duty assessed. However, subsequently, they filed a refund claim, contending that they were eligible for the benefit of Notification No. 156/86-Cus., ibid. This claim was rejected by the origina....

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....the present case, it was pointed out, the accessories imported along with Punch Press were optional even according to the manufacturer's catalogue and, therefore, it could not be said that the accessories were compulsorily supplied along with the main machine. Ld. DR, further, pointed out that, in the case of Jindal Strips Ltd. (supra), any assessment of accessories was not involved and, therefore, the larger bench decision was not applicable. Ld. DR finally relied on the High Court's decision in Precision Rubber Industries v. CCE, 1990 (49) E.L.T. 170 (Bom.), wherein a distinction was drawn between accessories and parts. 6. After giving careful consideration to these submissions, we note that, under Sl. No. 4 of the Table annexed t....

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....ect. While "component" is always an essential element of a machine, an accessory is an aid to the machine. A machine is not a machine without a component. But a machine can perform without a given accessory." 7. Following the above ruling, we have to hold that the accessories of "punch press" and "cylindrical grinder" are not to be treated as components of the respective machines. Though components of the machines were eligible for concession under the Notification, accessories of the machine were not. 8. The provisions of the Accessories (Condition) Rules, 1963 have also been examined. Rule 2 of these rules reads as under :- "Accessories of and spare parts and maintenance or repairing implements for any article, when imp....