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of <h1>Appeal dismissed due to imported parts not considered component parts but valued separately as accessories.</h1> <h3>AROHAN MUKHYALAYA Versus COLLECTOR OF CUSTOMS</h3> AROHAN MUKHYALAYA Versus COLLECTOR OF CUSTOMS - 1989 (42) E.L.T. 408 (Tribunal) The appellants imported goods described as 'Slicing Machine - Spares and Accessories'. They sought reclassification for a refund of customs duty, but the claim was rejected. The Tribunal upheld the decision, stating that the imported parts were not considered component parts of the machine and were separately valued as accessories in the invoice. The appeal was dismissed.
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