TMI Blog1984 (11) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... Both the consignments were assessed to standard rate of duty without extending the benefit of Notification No. 49/78 dated 1-3-1978, on the grounds that the imported machines were not designed for all operations indicated under Serial No. 9 of Notification 49/78 dated 1-3-1978. On preferring of Appeals by both the Importers against these orders of assessment by the Assistant Collector of Customs, Bombay, the Appellate Collector of Customs, Bombay, admitted both the appeals and ordered consequential refund in both cases, extending the benefit of Customs Notification No. 49/78 dated 1-3-1978. 2. The cases have come up in appeal before us as a result of a Show Cause Notice issued to the Respondents under Section 131(3) of the Customs Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erference with his findings would be warranted until these findings are found perverse or unreasonable. As regards Accessories (Condition) Rules, 1963, Shri Bannerjee pointed out that these were framed when the Customs Act, 1975 was not in existence and that we have now to be guided by the Rules for Interpretation contained in the new Tariff itself. It has aslo been stated that the contention that the instruments imported do not conform to a high accuracy of standard as per the opinion of the Indian Institute of Technology, Madras, is of no relevance as the Notification in question does not refer to the degree of accuracy required. The correct interpretation, it is claimed, should be based only on the plain terms of the description of Seria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Tariff under the Customs Tariff Act, 1975 and the Accessories (Condition) Rules, 1963 should be considered as complementary and not contradictory and this is possible only if we keep in view not only the basic intent behind these but also the actual trade practice, as it has evolved in recent times, in the matter of both the design of machinery and equipment and their supply and invoicing. Infact, this is an aspect which has been dealt with at length in the Order of the Appellate Collector and, we find, his analysis of the relevant aspects involved as well as conclusions unexceptionable. The pertinent question here is whether the articles of import taken as a whole can be taken to be an un-assembled or dis-assembled machine. For tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. 7. Coming now to the question of optional or compulsory supply and the pricing here, once again, we agree that the term compulsory supply must relate to the functions intended to be performed by the machine. If the imported parts are essential for the functions to be performed and the supply is made along with the original machine, it should be considered as a compulsory supply. Even though from the point of view of the Suppliers, the supply is made optional as he has not to decide as to what are the functions to be performed by the machine required by the purchaser. Again, on the question of price being included in the price of the article, we agree with the Appellate Collector that we cannot ignore the trade practice in view of co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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