https://www.taxtmi.com/caselaws?id=90306 Where import documents show a consolidated price for machinery together with accompanying spares and accessories, separate assessment of the spare parts is not warranted. The final invoice and proforma invoice reflected a single consolidated value for the machinery import, and the earlier proforma invoice described the spares as recommended spare parts intended to accompany the machine. On those facts, the consolidated invoice value could be adopted for assessment and the authorities were not justified in treating the spare parts as separately assessable. en-us Mon, 15 Mar 1999 00:00:00 +0530 Wed, 05 Oct 2011 10:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90306 Where import documents show a consolidated price for machinery together with accompanying spares and accessories, separate assessment of the spare parts is not warranted. The final invoice and proforma invoice reflected a single consolidated value for the machinery import, and the earlier proforma invoice described the spares as recommended spare parts intended to accompany the machine. On those facts, the consolidated invoice value could be adopted for assessment and the authorities were not justified in treating the spare parts as separately assessable. Case-Laws Customs Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90306