Separate classification of spare parts turns on compulsory supply, separate invoicing, and suitability for use with the main machine.

Spare parts imported with a machine are chargeable at the same rate only if they are compulsorily supplied in the ordinary course of trade and no separate charge is made, with their price included in the machine's price. On the facts, the disputed spare parts were ordered as a separate spares package, invoiced separately, and were not shown to have been supplied without separate charge, so they did not fall under the Accessories (Conditions) Rules, 1963. A separate classification question remained under Section Note 2(b) of Section XVI of the Customs Tariff Act, 1975, and the matter was remanded for fresh examination of whether the parts were suitable solely or principally for use with the imported machine.

---

---

Issues: (i) Whether the spare parts imported along with the main machine were chargeable at the same rate as the machine under the Accessories (Conditions) Rules, 1963. (ii) Whether the dispute required reconsideration under Section Note 2(b) of Section XVI of the Customs Tariff Act, 1975 for classification with the main machine.

Issue (i): Whether the spare parts imported along with the main machine were chargeable at the same rate as the machine under the Accessories (Conditions) Rules, 1963.

Analysis: The rule applies only where accessories, parts and implements are compulsorily supplied with the article in the ordinary course of trade and no separate charge is made, their price being included in the price of the article. The imported machine and certain accessories and auxiliaries forming Item 23 were covered by that rule, but the disputed spare parts were ordered separately as a spares package, were invoiced separately, and were not shown to have been compulsorily supplied without separate charge.

Conclusion: The disputed spare parts were not assessable under the Accessories (Conditions) Rules, 1963.

Issue (ii): Whether the dispute required reconsideration under Section Note 2(b) of Section XVI of the Customs Tariff Act, 1975 for classification with the main machine.

Analysis: The spare parts were claimed to be specially suited for the imported machine under Section Note 2(b), but this point had not been examined by the lower authorities and no finding existed on that question. In these circumstances, further fact-finding was required on whether the parts were suitable for use solely or principally with the imported machine.

Conclusion: The matter was remanded to the Assistant Collector for de novo examination of the Section Note 2(b) issue.

Final Conclusion: The challenge to classification under the Accessories (Conditions) Rules failed, but the assessment was sent back for fresh consideration on the separate question whether the spare parts were classifiable with the machine under Section Note 2(b).

Ratio Decidendi: Spare parts are entitled to the same duty treatment as the imported machine only when they are compulsorily supplied in the ordinary course of trade without separate charge; where that requirement is not met, separate classification may still depend on whether the parts are suitable solely or principally for use with the machine.

---