1996 (5) TMI 167 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding duty refund on accessories imported along with machines. Duty should be charged at the same rate for accessories if they are compulsorily supplied with the machine and no separate charge is made for them. The appeal was rejected as there was no evidence that the accessories were compulsorily supplied with the machines in the ordinary course of trade.