1996 (9) TMI 269

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.... K.K. Jha, SDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against Order-in-Appeal No. 2255/88-Bom., dated 26-5-1988 of Collector of Customs (Appeals), Bombay. 2. The appellants imported two D.G. Sets along with spare parts and accessories and claimed benefit of assessment under Accessory (Condition) Rules, 1963. The lower authoriti....

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....e of the machine they had also requested the supplier to indicate the breakup of price of D.G. sets as also the spares. 4. The Learned DR submits that they have not produced any contract to indicate that these spare parts were supplied compulsorily. While conceding that the letter from the supplier indicates that these spare parts are specially designed for use specifically with D.G. sets ....

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.... by the Learned Advocate the spare parts and accessories are specially designed and tailor-made for D.G. sets imported by the appellants. The suppliers have also clarified that since these spares are not of general use, these spare parts are not available in the open market. The suppliers have also confirmed that they always recommend the buyer that for smooth running of diesel engine they should ....

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..... In regard to composite price of these out attention has been drawn to invoice placed in Annexure `E' in the paper book. This invoice indicates the composite price and on the second page indicates the price of D.G. sets and prices of spare parts separately. There is a lot of force in the argument of the Learned Advocate that while placing order at the supplier they asked them also to indicate, in....