TMI Blog2005 (5) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty under Customs Notification No. 16/2000 Sl. No. 323A. Later, it was found that only spare parts were exempted under the said Notification and not accessories. Therefore, Revenue proceeded against the appellants and demanded short levy of Rs. 1,02,420/-. The appellants approached the first Appellate Authority. She held that the impugned goods viz. Power Fib, Percu Fib. etc. are not essential parts but are accessories. The fact that the invoice value shows separate values for the laser and the impugned goods indicate that the goods are not Parts but are accessories. The general trade practice is that the value of the essential parts will be included in the main system and only for Accessories, the value will be shown separately. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicator, it is beyond doubt a Part. As the applicator does not enhance the performance of the laser equipment and without which the laser equipment cannot perform any job, it is not correct technically to treat this as an Accessory to laser equipment. The inescapable conclusion is that the applicator is a Part of the laser equipment. The Consultant produced the technical literature on the equipment. 5. The learned Departmental Representative, referring to the Accessories (Condition) Rules, 1963, pointed out that Accessories and Spare Parts of any article when imported along with that article shall be chargeable at the same rate of duty as that article, if such accessories, parts are compulsorily supplied along with that article an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deliver high energy pulses to the target tissue to destroy the calcified fibrous tissue. (c) Facerstripper : They are used for precisely cutting the laser fibres to make the surgery economical, 7. After going through the catalogue, the technical information available and also the explanation given by the appellants, we find that the items imported are optical fibres which deliver the laser for specific applications. We are also convinced that without any of the items imported, the laser system cannot be used at all. Moreover, the letter from the supplier dated 1-2-2002 indicates the following : The items are part of laser delivery systems and are essential for applying laser energy to the garget tissue. These are designed for spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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