TaxTMI 
TaxTMI 
2014 (7) TMI 1070
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....nal, South Zonal Bench, Chennai. This Court, by order dated 27.7.2006, admitted this Civil Miscellaneous Appeal on the following substantial questions of law: "a. Whether the Customs, Excise and Service Tax Appellate Tribunal is correct in holding the impugned goods, i.e, Micropipettes, as an accessory of the Auto Analyser, when the impugned goods has been imported independently, invoiced independently and also charged separately as per that invoice violating the provisions of the Accessories (Condition) Rules, 1963? b. Whether the Customs, Excise and Service Tax Appellate Tribunal is correct in holding the impugned goods, i.e. Micro pipettes, as an accessory of the Auto Analyser when even the manufacturer's catalogue of the impug....
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....tant Commissioner rejected the submissions of the importer and took a view that the goods in question was a general purpose pipettor used for the accurate and precise sampling and dispensing of liquid volumes; it can be used for a variety of research purposes, its clinical use being of those and consequently held that it was an independent apparatus, classifiable under Chapter Heading 9026.80. Therefore the importer was not entitled to the benefit of exemption from duty under Serial No.244(B) of Customs Notification No.23 of 1998. Hence, the importer was assessed under merits under Customs Heading 9026.80. 6. Aggrieved by the same, the importer preferred an appeal before the Commissioner of Customs (Appeals), who, while allowing the appe....
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....tion No.23/98 has to be given. The Assistant Commissioner's order is set aside and the appeal is allowed." 7. As against the order of Commissioner (Appeals), the Revenue preferred an appeal before the Tribunal. While taking note of the order of the Commissioner (Appeals), the Tribunal concurred with the view of the Commissioner (Appeals), where there is a specific finding that the purchase order and invoice showed that the auto Pippete, though have an independent function, was supplied as an accessory for Auto Analyser. The Tribunal also noted the findings of the Commissioner (Appeals), who held that similar equipment that was imported contained pipette, thereby making it clear that pipettes were accessories to a medical equipment....
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.... factor is the predominant or ordinary purpose or use. It is not enough to show that the article can be put to other uses also. It is its general or predominant user which seems to determine the category in which an article will fall. 10.... "Accessories" are not necessarily confined to particular machines for which they may serve as aids. The same item may be an accessary of more than one kind of instrument." 12. Unfortunately, the Original Authority has not thought it fit to discuss the above-said ruling of the Supreme Court. In any event, it is not the case of the Department that the goods imported though may be used as a general purpose Pippet, is not an accessory of a medical equipment. Once it qualifies to be an accessory of a m....