https://www.taxtmi.com/caselaws?id=92130 The tribunal upheld the decision against the appellant, denying the concessional rate of duty for imported pineapple fruit processing machinery and spare parts. The appellant's claim for a refund of the duty amount deposited during the appeal process was dismissed, as the appellant became liable to redeposit the duty without a stay order. The assessment of spare parts and change parts was based on the Accessories (Condition) Rules, 1963, with the tribunal ruling that these parts should be assessed separately if interchangeable and not essential for simultaneous operation. en-us Tue, 15 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 18:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92130 The tribunal upheld the decision against the appellant, denying the concessional rate of duty for imported pineapple fruit processing machinery and spare parts. The appellant's claim for a refund of the duty amount deposited during the appeal process was dismissed, as the appellant became liable to redeposit the duty without a stay order. The assessment of spare parts and change parts was based on the Accessories (Condition) Rules, 1963, with the tribunal ruling that these parts should be assessed separately if interchangeable and not essential for simultaneous operation. Case-Laws Customs Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92130