TMI Blog1987 (5) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. - This was originally filed as a revision application and on statutory transfer is now an appeal before us. 2. The appellants imported, under a Bill of Entry No. 1-404 dated 8.5.1979, various goods among which was a Speedhone Machine along with Air Line Gauge. The Air Line Gauge was classified under Heading 90.28 (4). After clearing the goods, the appellants made a claim for refund reque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssory and classified under the said heading. Shri Sharma further argued that the gauge was designed to be mounted on the machine and therefore, according to BTN Explanatory Notes (Section XVI) it should be considered as an accessory apparatus. 5. Shri J. Gopinath, the learned SDR submitted that there was no compulsory supply of the gauge and its importation by the appellants was optional. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the machine tools appearing in Heading 84.45/48 applied only to the word parts preceding them and not to all the words accessories and parts . Shri Gopinath in opposition argued that in the context of the Tariff Item it is clear that the entire phrase consisting of the words accessories and parts is governed by the latter part of the sentence. 7. We have considered the arguments of both s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extend to it the benefit of the Accessory Rules as the supply of the gauge is not compulsory, and, as seen from the printed pamphlet, it is an optional equipment. From the description given in the pamphlet it appears that the airline gauge is capable of general application and use. For these reasons we hold that the appellants have not succeeded in establishing their claims. Accordingly, we dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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