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2023 (5) TMI 183 - AT - CustomsExemption from CVD - Denial of the benefit of the Notification No. 12/2012-CE - imports of silver conductor paste - benefit of the said Notification has been denied in the impugned order holding that the silver conductor paste is a consumable item and not a part - HELD THAT:- The Notification clearly hold that the exemption is only available if the goods are consumed within the factory of production. In the instant case the goods are imported and, therefore this condition is not satisfied. For this reason the benefit of notifications cannot be extended. It is noticed that learned Authorised Representative relied on this decision of Devilog Systems (I) Ltd. vs. Collector of Central Excise, Bangalore [1996 (10) TMI 195 - CEGAT, NEW DELHI]. In the said case distinction between the “part” and consumable has been made holding that The value of parts without which the machine cannot function as such has to be included in the assessable value of the machine. There may be accessories which are not necessary for the functioning of the machine but which enable the machine to provide scope for additional functions and which are not compulsorily sold to all buyers of the machine and are sold only at the option of the buyers. Such parts cannot be regarded as integral part of the machine and their value cannot be added to the assessable value of the machine. Thus, it is apparent that the goods imported by the appellant are not in the nature of parts - there are no merits in the appeal - appeal dismissed.
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