9911796707
TMI Blog2005 (10) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we find that the appeal itself can be disposed of at this stage. Hence, after dismissing the stay application filed by the appellant, we proceed to deal with the appeal. 2. The respondents had imported Toner Cartridges and filed two Bills of Entry dated 13-8-2004 for clearance of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (4) 276 8473.30 Parts of machines of heading 8471 other than the following namely :- (i) Ink cartridges with print head assembly; (ii) Ink spray nozzle; (iii) Populated Printed Circuit Boards (PPCBs) including motherboards (with or without CPU) Nil Admittedly, the toner cartridge imported by the assessee was to be used in computer printer covered under Heading 8471 of the Customs Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e do not find any valid reason to disagree with this submission. It is an admitted fact that a computer printer of the type in which a toner cartridge is used cannot function without the toner cartridge, which is integrally connected with the printing technique used in the machine. Hence it cannot be gainsaid that the toner cartridge is a part of the computer, in which it is used. The 'part-access ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and accessories have been named against sub-headings, 8473 30 10 to 8473 30 99. Ld. SDR was queried by the Bench as to which of these are parts and which are accessories. No distinction was forthcoming. In the circumstances, it will be far from reasonable for the Revenue to deny the benefit of exemption to the subject goods on the ground that it is an accessory and not a part of the computer print ..... X X X X Extracts X X X X X X X X Extracts X X X X
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