‘Inkjet cartridges’ & ‘tonor cartridges’ are parts & accessories of computer systems & peripherals

After due consideration, we are of the view that the question has to be answered in favour of the assessee. The items in question are integral part of printer which undisputedly is covered by Entry 3. Thus, we are in agreement with the view taken by the Delhi High Court. Principle laid down in judgments of Hon’ble Supreme Court about interpretation of ‘accessory’ also lends support to the contention of the assessee. As regards the contention raised on behalf of the revenue that toners and cartridges have been specifically used in Part-A, for exclusion from Entry 50, and the s...