TMI Blog2023 (11) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... d 11.02.2004 Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 whereas heading 9022 includes X-ray machines for which the items listed in Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 are specifically made for. The combine reading of Chapter note 2 (b) with HSN explanatory Note 4 clearly shows that the goods which are undisputedly used along with X-ray/ radio therapy machines for positioning patient would be classifiable under heading 9022 as accessories. In so far as items at Serial no. 13 to 16 of bill of entry no. 4604051 dated 11.02.2014 and Serial No. 22 to 25 of bill of entry no. 5062153 dated 01.04.2014, it is seen that no specific connection has been brought out by the appellant between the said markers and the apparatus of heading 9022. The appeal memorandum does not bring out any connection which makes the said markers exclusively usable along with machine of heading 9022only. In this circumstance there are no merit in the appeal in so far it relates to these items. Appeals in respect of these items is dismissed. The items at Serial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue regarding accessories has been examined by the Larger Bench of Tribunal in the case of Banco Products India Ltd- 2009 (235) ELT 633(Tri. LB). In the said decision, it has been held that accessories may or may not be required for essential working of machine. Accessories may not necessarily be designed to be used in particular machine and may be of a kind which is capable of being used as common object in number of machines. However, accessories should be capable of being used with the machine and should advance effectiveness of working of that machine. The impugned order recognizes that the goods imported by appellants are being used with radio therapy machine as head support, pelvis board, portrait frames, adjustable stands, shoulder retractor etc. After recognizing that these goods have been used along with X-ray machines for positioning of body, the impugned order could not have been denied the classification of these goods under the category of accessories of chapter heading 9022.90. The appellant relies on the decision of Apex Court in the case of Kores India reported at MANU/SC/ 0420/1996 wherein it has been held that in order for an article to be considered as an access ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Insulation Electrical (P) Ltd 2008 (224) ELT 512 (SC). He argued that items at Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 and Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 of the impugned bill of entry are supporting devices for medical procedure of radio therapy but are not parts of radiation machines and hence exemption benefit is not available to them. He further pointed out that items at Serial no. 13 to 16 of bill of entry no. 4604051 dated 11.02.2014 and Serial No. 22 to 25 of bill of entry no. 5062153 dated 01.04.2014 are used for marking of mask and shell and used for marking directly on patients and have general use. Hence, the same should be classified under 9018 and not under 9022. 4. We have considered the rival submissions. We find that the issue involved in the instant case relates to the items imported by the appellant. Before the lower authorities it is not disputed that the items at Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 are used for positioning of patient on X-ray or radio therapy table for the purpose of proper treatment. Similarly items at Seri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules : (a) parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings; (b) other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind; (c) all other parts and accessories are to be classified in heading 9033. 4.4 The revenue has relied on the decision of Hon ble Apex Court in the case of Insulation Electrical (supra). In the said case the dispute before the Hon ble Apex court was regarding classification of rail assembly front seat, adjuster assembly slider seat, rear back lock assembly. These goods are sought to be classified as accessories. The Hon ble Apex Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eful to the car for its effective operation. Likewise should be the aid of other accessories in order to fall within the said entry. The accessory to a part which has no convenience of effectiveness to the entire car as such cannot in our opinion fall within Entry 73 . 17 . To the same effect are the judgments of this Court in the case of Pragati Silicons Pvt. Ltd. v. Commissioner of Central Excise, Delhi reported in 2007 (211) E.L.T. 534 (S.C.) and Annapurna Carbon industries. Co. v. State of Andhra Pradesh (1976) 2 SCC 273 . 18. After considering in detail, the difference between the accessories and parts , this Court in the case of Pragati Silicons (supra) came to the conclusion that accessory is something supplementary or subordinate in nature and need not be essential for the actual functioning of the product. 19. Chapter 9401 covers all types of seats and not only the seats of a car and a seat is complete even without the rail assembly from seat, adjuster/assembly slider seat and rear back lock assembly. They are not essential parts of the seat. Chapter heading 9401 covers only the parts of seats and not accessories to the seats. A part is an essential component of the whole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Part (Eng) : An element of a sub-assembly, not normally useful by itself and not amenable to further disassembly for maintenance purposes. If, in order to determine whether the subject goods are accessories or parts, the distinction to be drawn is on the basis whether they are integral parts used for smooth and efficient functioning. A part of a machinery is capable of being substituted or replaced. An accessory, on the other hand, means something which contributes in a subordinate degree to attain a general result or effect. For example, oil-cans or steel files would be accessories of chaff-cutters. If a machinery cannot be worked without the part, then it ceases to be an accessory. If it adds merely to the convenience or effectiveness of a machinery like a speedometer it would be an accessory. A motor vehicle could run without a speedomotor. 13 . Similarly, in the case of M/s. Eureka Forbes Ltd. v. CCE, Chandigarh 2000 (120) E.L.T. 533 (Tri.-LB), it was observed that an object was a device which add to the effectiveness of something else, cannot be an integral part of the equipment but can only be an accessory . Similarly, in the case of CCE, Calicut v. M/s. Keltron Components ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a particular machine. The same may be of a kind, which is capable of being used as a common object, with number of machines. The only criteria for an object to be held as an accessory, as emerging from the above extracted portion of various judgments is that that a particular item should be capable of being used with a machine and should advance the effectiveness of working of that machine. The plastic crates in question are used for transportation of the raw material to the processing machine and all the finished goods from the machine to the storage area. It can be argued that instead of using such plastic crates as material handling device, the various components or the inputs can be carried manually also. However, the question is as to whether such transportation of the inputs or semi-finished goods in the factory would be convenient way of dealing, and whether the same would not hamper the continuous working of the machine on account of delays in the delivery of the raw material etc. It may be possible in theory to do so, but is neither practical nor possible to do in the actual manner. The delivery of the raw material in time for increasing the effective working of the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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