https://www.taxtmi.com/acts?id=52112 Accessories, spare parts and tools dispatched with equipment, machinery, apparatus or vehicles are considered part of the product for origin purposes when they are part of normal equipment under standard trade practice and their value is included in the FOB value or ex-works price, or when they are not separately invoiced. The rule integrates such ancillary items into the principal product for determination of origin. en-us Thu, 09 Oct 2025 14:26:22 +0530 Tue, 30 Jun 2026 11:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52112 Accessories, spare parts and tools dispatched with equipment, machinery, apparatus or vehicles are considered part of the product for origin purposes when they are part of normal equipment under standard trade practice and their value is included in the FOB value or ex-works price, or when they are not separately invoiced. The rule integrates such ancillary items into the principal product for determination of origin. Act-Rules Customs Thu, 09 Oct 2025 14:26:22 +0530 https://www.taxtmi.com/acts?id=52112