https://www.taxtmi.com/caselaws?id=74957 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. en-us Wed, 26 Jul 1989 00:00:00 +0530 Mon, 13 Jun 2011 16:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74957 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. Case-Laws Customs Wed, 26 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74957