https://www.taxtmi.com/caselaws?id=85442 Rule 2 of the Accessories (Condition) Rules, 1963 applies only where the proper officer is satisfied that, in the ordinary course of trade, the accessories are compulsorily supplied with the article and no separate charge is made because their price is included in the article's price. Although the invoice showed the accessories' price as included in the machine price, there was no material to prove compulsory supply in the ordinary course of trade. On that basis, assessment of the imported accessories at the same rate as the machines was not warranted, and the refund claim was rightly rejected with the lower authorities' assessment sustained. en-us Mon, 13 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85442 Rule 2 of the Accessories (Condition) Rules, 1963 applies only where the proper officer is satisfied that, in the ordinary course of trade, the accessories are compulsorily supplied with the article and no separate charge is made because their price is included in the article's price. Although the invoice showed the accessories' price as included in the machine price, there was no material to prove compulsory supply in the ordinary course of trade. On that basis, assessment of the imported accessories at the same rate as the machines was not warranted, and the refund claim was rightly rejected with the lower authorities' assessment sustained. Case-Laws Customs Mon, 13 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85442