Date: |
23-01-1963
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Notification No: |
CUSTOMS NOTIFICATION No 18/1963 (NT)
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Issuing Authority: |
Indian Customs
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Type: |
Non Tariff
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File No: |
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Subject: |
THE ACCESSORIES (CONDITION) RULES, 1963
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THE ACCESSORIES (CONDITION) RULES, 1963
Notification No. 18 dated 23rd
January 1963 (NT)
In exercise of
the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), the
Central Government hereby makes the following rules, namely: -
1. These rules may be
called the Accessories (Condition) Rules, 1963.
2. Accessories
of and spare parts and maintenance or repairing implements for, any article,
when imported along with that article shall be chargeable at the same rate of
duty as that article, if the proper officer is satisfied that in the ordinary
course of trade:
(i) such
accessories parts and implements are compulsorily supplied along with that
article; and
(ii) no separate
charge is made for such supply, their price being included in the price of the
article.
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