https://www.taxtmi.com/caselaws?id=85800 Spare parts and accessories imported with D.G. sets were treated as eligible for the same duty assessment where they were specially designed for the machines, not of general market use, and were recommended for import to ensure smooth operation. The supplier's letter and invoice supported the finding that the parts were compulsorily supplied and that their cost formed part of a composite price for the D.G. sets, even though a separate breakup was shown. On that basis, the condition under the Accessory (Condition) Rules, 1963 was satisfied, and the benefit of the same assessment treatment applied to the accessories and parts. en-us Mon, 16 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85800 Spare parts and accessories imported with D.G. sets were treated as eligible for the same duty assessment where they were specially designed for the machines, not of general market use, and were recommended for import to ensure smooth operation. The supplier's letter and invoice supported the finding that the parts were compulsorily supplied and that their cost formed part of a composite price for the D.G. sets, even though a separate breakup was shown. On that basis, the condition under the Accessory (Condition) Rules, 1963 was satisfied, and the benefit of the same assessment treatment applied to the accessories and parts. Case-Laws Customs Mon, 16 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85800