https://www.taxtmi.com/caselaws?id=166810 Accessories and spares fall outside the Accessories (Conditions) Rules, 1963 unless they are compulsorily supplied with the main article and no separate charge is made; separate invoicing and itemised prices indicated those conditions were not met, so the Rules were inapplicable. The tariff treatment under Heading 84.45/48 for accessories and parts suitable for use solely or principally with machine tools had not been examined by the lower authority, so the assessment could not be finally concluded on the existing record. The order was set aside and the matter remanded for fresh consideration limited to that heading. en-us Mon, 19 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 16:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166810 Accessories and spares fall outside the Accessories (Conditions) Rules, 1963 unless they are compulsorily supplied with the main article and no separate charge is made; separate invoicing and itemised prices indicated those conditions were not met, so the Rules were inapplicable. The tariff treatment under Heading 84.45/48 for accessories and parts suitable for use solely or principally with machine tools had not been examined by the lower authority, so the assessment could not be finally concluded on the existing record. The order was set aside and the matter remanded for fresh consideration limited to that heading. Case-Laws Customs Mon, 19 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166810