Consolidated pricing for imported machinery accessories preserved duty benefit; split figures in an annexure did not prove separate charging.

Accessories and spare parts imported with machinery were eligible for the same duty rate where they were compulsorily supplied with the article and no separate charge was made. The invoices and contract showed a consolidated price for the machinery and accessories; a split-up of prices in an annexure, by itself, did not prove separate charging. On those facts, the accessories were treated as part of the main import, and the benefit of the Accessories (Condition) Rules, 1963 was available.

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Issues: Whether accessories and spare parts imported along with machinery were separately charged so as to deny the benefit of the Accessories (Condition) Rules, 1963 and require assessment at different rates of duty.

Analysis: The applicable rule permits accessories, spare parts, and maintenance or repairing implements imported with an article to be charged at the same rate of duty as the article if they are compulsorily supplied with it and no separate charge is made, their price being included in the price of the article. The invoices showed a consolidated price for the machinery and accessories, and the contract also reflected a consolidated price, although an appendix mentioned split prices. A split-up of prices in an annexure, by itself, does not establish that the supplier charged the accessories separately. On the facts, the appendix could not be treated as the basis of separate charging for duty purposes.

Conclusion: The accessories and spare parts were not separately charged, and the benefit of the Accessories (Condition) Rules, 1963 was available to the appellants.

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