COMMISSIONER OF CUSTOMS Vs. EPSON INDIA PVT. LTD.

JUDGEMENT

(1.) THE Revenue has challenged the order of the Commissioner (Appeals) to the extent of availing benefit of Customs Notification No. 21/2002 to the ink cartridge and to the ribbon gear cartridge meant for use in printers for computers. The appellant seeks interim stay of this order on the basis of the provisions of Section 19 of the Customs Act, 1962 which inter alia provides that where goods consist set of articles, duty shall be calculated in respect of spare parts, accessories, etc. at the same rate as that of the duty on the article. Under the notification, concessional rate of duty at the rate of 5% is provided in respect of ink cartridge, ribbon cartridge, ribbon gear cartridge and ribbon gear assembly for use in printers for computers. There is no distinction between import of these articles along with the printers for computers in which they are used or separate. The proviso (b) to Section 19 of the said Act provides that if the importer produces evidence regarding value of any of the articles liable to different rates of duty then such article shall be chargeable to duty separately at the rate applicable to it. The application is therefore rejected. The appeal will come up for final hearing along with the cognate appeal being Customs Appeal No. 459/2004, which is filed by the importer.