Rule, 1963
A rule made under the The Customs Act, 1962.
Made under The Customs Act, 1962.
Text
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THE ACCESSORIES (CONDITION) RULES, 1963
Notification No. 18-Customs, dated 23rd January,1963.
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:— RULE 1. These rules maybe called the Accessories (Condition) Rules, 1963. RULE 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.
Provisions this rule answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
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