https://www.taxtmi.com/caselaws?id=116779 Spare parts imported with second-hand machinery were considered under the Accessories (Condition) Rules, 1966 and the relevant accessories notification to determine whether they formed part of the machine's assessable value. The appellate authority noted that where accessories or spares are compulsorily supplied with the article and no separate charge is made, they are assessable at the same rate as the article. On the stated facts, there was no allegation of undervaluation of the machine or separate payment for the spares, so the invoice value was accepted as the proper basis of assessment and the spare parts were not separately includible. 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 were considered under the Accessories (Condition) Rules, 1966 and the relevant accessories notification to determine whether they formed part of the machine's assessable value. The appellate authority noted that where accessories or spares are compulsorily supplied with the article and no separate charge is made, they are assessable at the same rate as the article. On the stated facts, there was no allegation of undervaluation of the machine or separate payment for the spares, so the invoice value was accepted as the proper basis of assessment and the spare parts were not separately includible. Case-Laws Customs Mon, 19 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116779