https://www.taxtmi.com/caselaws?id=91817 Accessories, spare parts and maintenance or repair implements imported with machinery may be assessed at the machinery's duty rate under the Accessories (Condition) Rules, 1963 where they are compulsorily supplied, no separate charge is made, and their price is included in the machinery price. A consolidated price in invoices and the contract supports this condition. A price split in an appendix or annexure alone does not establish separate charging by the supplier. Accordingly, the accessories and spare parts qualified for the concessional treatment available under the Rules. 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, spare parts and maintenance or repair implements imported with machinery may be assessed at the machinery's duty rate under the Accessories (Condition) Rules, 1963 where they are compulsorily supplied, no separate charge is made, and their price is included in the machinery price. A consolidated price in invoices and the contract supports this condition. A price split in an appendix or annexure alone does not establish separate charging by the supplier. Accordingly, the accessories and spare parts qualified for the concessional treatment available under the Rules. Case-Laws Customs Wed, 19 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91817