https://www.taxtmi.com/caselaws?id=87561 Imported spare parts and accessories of a direct reading carbon/sulphur determinator were assessed separately because they were shown as distinct items in the bills of entry and invoices with separate prices, and Customs had not altered the importer's declared classification. The record did not establish that the disputed goods were inseparable components of the main instrument, and some items were chemicals rather than integral machine parts. In the absence of supporting material such as a catalogue or other evidence proving that the goods formed part of the determinator, the importer could not displace its own declaration. Applying the relevant chapter note and accessories rules, the separate assessment was upheld and the refund claim failed. en-us Wed, 10 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87561 Imported spare parts and accessories of a direct reading carbon/sulphur determinator were assessed separately because they were shown as distinct items in the bills of entry and invoices with separate prices, and Customs had not altered the importer's declared classification. The record did not establish that the disputed goods were inseparable components of the main instrument, and some items were chemicals rather than integral machine parts. In the absence of supporting material such as a catalogue or other evidence proving that the goods formed part of the determinator, the importer could not displace its own declaration. Applying the relevant chapter note and accessories rules, the separate assessment was upheld and the refund claim failed. Case-Laws Customs Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87561