9911796707
TMI Blog1996 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 authorities denied this benefit on the ground that the import of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 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 as imported, he submits that the appellants have to produce an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade 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 import the spares and accessories from them alongwith the machine for atleast two years norm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... `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 addition to composite price, the price breakup to satisfy the customs authorities, should they en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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