https://www.taxtmi.com/caselaws?id=81559 Imported spare parts packs and ribbons were not treated as accessories under the Accessories (Condition) Rules, 1963 because the record showed separate invoiced values and no convincing evidence that they were compulsorily supplied with the main phototype setting machine in ordinary trade or included in its price. The ribbons were held to fall within Heading 96.12 of the Customs Tariff, since that heading covers typewriter or similar ribbons on a broad common-parlance and functional basis; special design or different material did not exclude them from the tariff description. The departmental assessment was therefore maintained on both accessory treatment and classification. en-us Thu, 19 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81559 Imported spare parts packs and ribbons were not treated as accessories under the Accessories (Condition) Rules, 1963 because the record showed separate invoiced values and no convincing evidence that they were compulsorily supplied with the main phototype setting machine in ordinary trade or included in its price. The ribbons were held to fall within Heading 96.12 of the Customs Tariff, since that heading covers typewriter or similar ribbons on a broad common-parlance and functional basis; special design or different material did not exclude them from the tariff description. The departmental assessment was therefore maintained on both accessory treatment and classification. Case-Laws Customs Thu, 19 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81559