https://www.taxtmi.com/acts?id=1241 Imported accessories, spare parts and maintenance or repairing implements may be charged at the same customs duty rate as the principal article when imported with it. The treatment depends on the proper officer being satisfied that such items are compulsorily supplied with the article in the ordinary course of trade and that no separate charge is made, their price being included in the article's price. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 21 Jul 2026 17:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1241 Imported accessories, spare parts and maintenance or repairing implements may be charged at the same customs duty rate as the principal article when imported with it. The treatment depends on the proper officer being satisfied that such items are compulsorily supplied with the article in the ordinary course of trade and that no separate charge is made, their price being included in the article's price. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1241