https://www.taxtmi.com/caselaws?id=116779 Spare parts imported with second-hand machinery are assessable under the Accessories (Condition) Rules, 1966 and the applicable notification where they are compulsorily supplied with the machinery and carry no separate charge. In those circumstances, the spares attract the same rate of duty as the imported article rather than requiring separate inclusion in the machine's assessable value. Where there is no allegation of understated machine value or additional payment for the spares, the invoice value remains the proper basis for assessment. en-us Mon, 19 Dec 2005 00:00:00 +0530 Sat, 16 Jun 2012 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116779 Spare parts imported with second-hand machinery are assessable under the Accessories (Condition) Rules, 1966 and the applicable notification where they are compulsorily supplied with the machinery and carry no separate charge. In those circumstances, the spares attract the same rate of duty as the imported article rather than requiring separate inclusion in the machine's assessable value. Where there is no allegation of understated machine value or additional payment for the spares, the invoice value remains the proper basis for assessment. Case-Laws Customs Mon, 19 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116779