Accessory duty parity: accessories imported with an article attract the same customs duty where supplied compulsorily and not separately charged. Accessories and spare parts imported with an article are chargeable at the same rate of customs duty as that article if the proper officer is satisfied that they are compulsorily supplied with the article in the ordinary course of trade and that no separate charge is made because their price is included in the article's price.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Accessory duty parity: accessories imported with an article attract the same customs duty where supplied compulsorily and not separately charged.
Accessories and spare parts imported with an article are chargeable at the same rate of customs duty as that article if the proper officer is satisfied that they are compulsorily supplied with the article in the ordinary course of trade and that no separate charge is made because their price is included in the article's price.
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