https://www.taxtmi.com/caselaws?id=90614 Imported replacement accessories were held outside the scope of the Accessories (Condition) Rules, 1963 because the later consignment was separately invoiced and was not shown to be a free replacement for pilfered or short-shipped goods. The record indicated that the original accessories had already been assessed with the relevant customs benefit, and no specific rule was identified to extend concessional treatment to the subsequent supply. On that basis, the claimed concession was denied and the duty demand was sustained. en-us Mon, 24 Nov 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90614 Imported replacement accessories were held outside the scope of the Accessories (Condition) Rules, 1963 because the later consignment was separately invoiced and was not shown to be a free replacement for pilfered or short-shipped goods. The record indicated that the original accessories had already been assessed with the relevant customs benefit, and no specific rule was identified to extend concessional treatment to the subsequent supply. On that basis, the claimed concession was denied and the duty demand was sustained. Case-Laws Customs Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90614