https://www.taxtmi.com/caselaws?id=111595 Imported goods classed with accessories imported alongside main equipment required examination under Rule 2 of the Accessories (Condition) Rules, 1963 and its enabling source in Section 156 of the Customs Act, 1962. The first appellate authority had relied on Rule 2(a) of the Interpretative Rules but omitted the specific accessories regime governing whether such items attract the same duty treatment as the main article. Because those provisions directly affected classification and exemption, the order could not stand. The matter was remanded for fresh decision after considering the relevant legal provisions and following natural justice. en-us Fri, 23 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 12:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111595 Imported goods classed with accessories imported alongside main equipment required examination under Rule 2 of the Accessories (Condition) Rules, 1963 and its enabling source in Section 156 of the Customs Act, 1962. The first appellate authority had relied on Rule 2(a) of the Interpretative Rules but omitted the specific accessories regime governing whether such items attract the same duty treatment as the main article. Because those provisions directly affected classification and exemption, the order could not stand. The matter was remanded for fresh decision after considering the relevant legal provisions and following natural justice. Case-Laws Customs Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111595