https://www.taxtmi.com/caselaws?id=91817 Accessories and spare parts imported with machinery were eligible for the same duty rate where they were compulsorily supplied with the article and no separate charge was made. The invoices and contract showed a consolidated price for the machinery and accessories; a split-up of prices in an annexure, by itself, did not prove separate charging. On those facts, the accessories were treated as part of the main import, and the benefit of the Accessories (Condition) Rules, 1963 was available. en-us Wed, 19 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91817 Accessories and spare parts imported with machinery were eligible for the same duty rate where they were compulsorily supplied with the article and no separate charge was made. The invoices and contract showed a consolidated price for the machinery and accessories; a split-up of prices in an annexure, by itself, did not prove separate charging. On those facts, the accessories were treated as part of the main import, and the benefit of the Accessories (Condition) Rules, 1963 was available. Case-Laws Customs Wed, 19 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91817