9911796707
TMI Blog2009 (2) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar, Satish Kumar, G. Ananda Selvam, Parivesh Singh, Arvind and V.N. Raghupathy, Advocates, with him) for the appellant. -------------------------------------------------- ORDER Leave granted. The short question which arises for determination in this civil appeal is: whether the subject tools are in the nature of accessories to machines and, therefore, liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, it is argued on behalf of the Department that the subject tools are part of the machine and that, in any event, they are accessories. It is also contended that the test of an item being a consumable is not relevant in interpreting the said entry 52. We quote hereinbelow entry 52 of the First Schedule to the 1979 Act: "52. Machinery (all kinds) and parts and accessories thereof but excluding a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e machine may not be in a position to carry out the specific jobs for which these tools would be necessary. It is further stated that the subject tools are necessary for a machine to carry out specific jobs but that fact would not make them parts of the machine." As stated, what was argued before us was that lathe and drilling machines are non-functional without the subject tools whereas in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities need to decide as to what distinguishes a consumable from an accessory. If the assessee raises such a contention as is raised before us in this appeal, the authority shall consider the contention in accordance with law, uninfluenced by the observations made in the impugned judgment of the High Court and the Tribunal in this case. We also make it clear that in such an event, it would be ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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