TMI Blog2005 (10) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... [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 at nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (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 covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot work without the toner cartridge. We 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 compu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hic and intelligence based script technology (GIST) cards for multilingual computers 8473 30 99 - - - Other Significantly, the heading reads Parts and accessories the machines of heading 8471 . Numerous parts 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 acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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