https://www.taxtmi.com/caselaws?id=119313 Accessories imported with machine tools were held not to be "component parts" for concessional customs duty because accessories are secondary or supplementary, whereas component parts are essential constituents of the machine. The Accessories (Condition) Rules, 1963 also did not permit assessment at the same rate as the main article, since their application required compulsory supply of the accessories with no separate charge, and that cumulative test was not met on the facts. Optional accessories shown in the catalogue did not qualify, so the refund claims failed and the challenged orders remained undisturbed. en-us Sat, 10 Jun 2006 00:00:00 +0530 Tue, 10 Jul 2012 13:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119313 Accessories imported with machine tools were held not to be "component parts" for concessional customs duty because accessories are secondary or supplementary, whereas component parts are essential constituents of the machine. The Accessories (Condition) Rules, 1963 also did not permit assessment at the same rate as the main article, since their application required compulsory supply of the accessories with no separate charge, and that cumulative test was not met on the facts. Optional accessories shown in the catalogue did not qualify, so the refund claims failed and the challenged orders remained undisturbed. Case-Laws Customs Sat, 10 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119313