https://www.taxtmi.com/caselaws?id=74362 Imported items required for machine operation were not accepted as component parts classifiable under the main tariff heading because the evidence showed them to be separately invoiced accessories with individual values. Their essential use did not by itself establish that they formed part of the main machine, and separate valuation weighed against assessment under the principal heading under the Accessories (Condition) Rules, 1963. Relief under the main heading was available only where the parts' value was included in the machine price and their purchase was compulsory. Classification under the main heading was denied and the refund claim failed. en-us Wed, 11 Feb 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74362 Imported items required for machine operation were not accepted as component parts classifiable under the main tariff heading because the evidence showed them to be separately invoiced accessories with individual values. Their essential use did not by itself establish that they formed part of the main machine, and separate valuation weighed against assessment under the principal heading under the Accessories (Condition) Rules, 1963. Relief under the main heading was available only where the parts' value was included in the machine price and their purchase was compulsory. Classification under the main heading was denied and the refund claim failed. Case-Laws Customs Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74362