1[10. Accessories, Spare Parts and Tools.- Accessories, spare parts, and tools classified anddelivered with a product that form part of the products standard accessories, spare parts, or tools as per standard trade practice, shall be considered as originating and part of the product in question:
Provided that,-
(a) the accessories, spare parts, or tools are not invoiced separately from the product;
(b) the quantities and value of the accessories, spare parts, or tools are customary for the product; and
(c) the value of the accessories, spare parts, or tools shall be taken into account as originating or non-originating materials, as the case may be, in calculating the value addition of the product under rule 3.]
Notes:
1. Inserted by the Notification No. 39/2022-Customs (N.T.)dated 30.04.2022.