Hi,
Machinery spares which is imported value is more than Rs. 10,000/- wheter to be transferred to addition to fixed assets or to be charged off.

Kindly clear my above doubts

anand

IAS 16 P8 States the follwing regarding your question:

Spare parts and servicing equipment are usually carried as inventory and
Recognised in profit or loss as consumed. However, major spare parts and stand-by equipment qualify as property, plant and equipment when an entity expects to use them during more than one period. Similarly, if the spare parts and servicing equipment can be used only in connection with an item of property, plant and equipment, they are accounted for as property, plant and equipment.