1986 (3) TMI 177

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sallowing him 15% trade discount on the ground that he has not shown that this discount has actually been extended to him and assessing the airconditioner and radio/cassette fitted in the car on merits on the ground that these are not standard fittings of the car. 2. Shri Rajesh Tyagi, Advocate, assisted by Shri Sridharan, Consultant have argued before us that as per rules, the importer is statutorily entitled to the normal trade discount, admissible in respect of the goods imported. Further, it is stated that airconditioner and radio/cassette have become part of the standard equipment in cars manufactured abroad and there is no reason to assess them separately. The car should have been assessed on the basis of total value charged. It .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... requirements of the Accessories (Condition) Rules, 1963 both items have been charged separately and not as a part of the total price of the car as such. Our attention has also been invited to Note 2 of Section XVII of the Customs Tariff which specifically excludes the inclusion as "parts and accessories" machines and mechanical appliances falling under Chapter No. 84.01 to 84.59 as well as electrical machinery and equipment falling under Chapter No. 85. It is pointed out that air conditioners are classifiable under Item 84.12 of the Customs Tariff and radio/cassette recorders are classifiable under Item 85.15 (ii). Therefore, as per this Section Note, both these items cannot have the benefit of being assessed as parts of the car imported. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e understood that the car was fitted with an airconditioner as a separate ready assembled item. Similarly, radio/cassette is also shown as a separate item. Both these items are not only mentioned separately, from the car but they are also charged separately from the car. As per Accessories (Condition) Rules, accessories/spare parts and maintenance or repairing implements for any article, when imported along with that article, are chargeable at the same rate of duty as that article, only if the proper officer is satisfied that in the ordinary course of trade such accessories, parts and implements are compulsorily supplied along with that article and no separate charge is made for such supply, their price being included in the price of the ar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X