2017 (4) TMI 419

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....appellants for the use in setting up spin drawing winding machine. It is the case of the appellants that the said drawings are correctly classifiable under chapter heading number 4911 1090 while it is the case of the revenue that the drawings are correctly classifiable under chapter heading number 8445 40. 4. On consideration of the submissions made by both sides and on perusal of records, we find that the adjudicating authority has classified the said technical documents under chapter heading number 8445 40 only on the ground that they were in respect of a machine and the said machine is classifiable under chapter 84. In our considered view, these findings of the adjudicating authority are not sustainable, for more than one reason. 5. Fi....

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....assification of the same under Chapter 49 of the Customs Tariff attracting nil rate of duty. 1.4 The Assistant Commissioner of Customs, Air-cargo Complex, Calcutta by his order dated 14-6-1999 held that the price of Italian Lira 540,000,000 for the said knowhow documentation and basic engineering documentation was liable to be treated as a part of the value of the machinery / equipments imported or to be imported under the said contract and that the said documentations are to be assessed with reference to the classification of the corresponding machinery i.e., under Chapter 84. The said order was upheld by the Commissioner (Appeals) by the impugned order-in-appeal dated 31-8-1999. xxxxx 12. As regards the assessments of the said docum....

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....riff and duty therein has to be assessed and levied accordingly. The subject imports cannot be considered to be classified under Accessory (Condition) Rules, 1963 as machinery, since they have not been imported along with that article of machinery in the present case. Therefore, the order classifying the drawings and designs as machinery cannot be upheld by us. The same is therefore, required to be set aside and ordered accordingly. When we are setting aside the order on classification of the drawings and designs as machinery & we find that the issue of valuation is covered by the Supreme Court decision in the appellants own case we cannot uphold the order regarding the valuation also." The above observation made by the Tribunal supports ....