TaxTMI 
TaxTMI 
1983 (12) TMI 294
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...., for the Respondent. ORDER This is a revision application which on transfer is being treated as an appeal. The appellants imported one set of a Horizontal Boring, Drilling & Milling machine model BFP 160/1 complete with essential accessories and spares for the value of ₹ 15,21,229/- CIF. The machine supplied by the supplier was cleared by the Calcutta Customs charging Customs duty at 40% ....
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....45/48. Mr. Saini, the Import Officer of the appellants firm, urged that these accessories were compulsorily supplied alongwith machine. In any event he pointed out that 84.45/48 specifically included accessories and parts suitable for use solely or principally with the machine tools including work and tool holders, self opening dieheads, dividing heads and other appliances for machine tools, tool ....
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....ies for the machine" and also "Spares". Under the former heading there are 10 items while under the latter there are 37 items. Separate prices have been mentioned in the invoice for these items. So it is obvious that the requirements of the Accessories (Conditions) Rules, 1963 are not attracted. 4. However, Mr. Nair rightly pointed out that Heading 84.45/48 in itself contains concessional rates i....