https://www.taxtmi.com/caselaws?id=85442 Assessment of imported accessories at the same duty rate as machines under Rule 2 of the Accessories (Condition) Rules, 1963 requires proof that the accessories are compulsorily supplied with the article in the ordinary course of trade and that no separate charge is made because their price is included in the article's price. Invoice inclusion of accessory value in the machine price alone does not satisfy this requirement. Without evidence of compulsory supply in ordinary trade, assessment at the machine rate is unavailable, and the refund claim is not maintainable. The lower assessment and rejection of refund were 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 Assessment of imported accessories at the same duty rate as machines under Rule 2 of the Accessories (Condition) Rules, 1963 requires proof that the accessories are compulsorily supplied with the article in the ordinary course of trade and that no separate charge is made because their price is included in the article's price. Invoice inclusion of accessory value in the machine price alone does not satisfy this requirement. Without evidence of compulsory supply in ordinary trade, assessment at the machine rate is unavailable, and the refund claim is not maintainable. The lower assessment and rejection of refund were sustained. Case-Laws Customs Mon, 13 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85442