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Showing contexts for: HS classification in Commissioner Of Customs vs Agarwal Distributors (P) Ltd. on 7 August, 1997Matching Fragments
2. There is also no manufacturer's catalogue or literature or any other documentary evidence has been produced in support of their claim that is only a part of the camera.
In view of the above, it is only an accessory requiring a specific licence as per ITC (HS) classification policy book."
4. The learned JDR stated that as per Para 32 of the policy, the accessory or attachment means a part, sub-assembly etc., which contributes to the efficiency or effectiveness of the equipments. Therefore, the objective lense is an attachment and not a permanent fitting. Whenever required, it is fitted and replaced.