Accessory classification for angiography equipment required expert technical evaluation before exemption eligibility could be determined.

The classification of the imported GEMNET DCR 2000 turned on whether it operated only as a specialised accessory to an angiography system or as an independent automatic data processing unit. The department treated it as a stand-alone data processing system, while the importer relied on product literature and a supplier's certificate to claim that it could not function without the angiography equipment and therefore qualified for exemption. Because no expert technical examination had been conducted, the record was insufficient to determine the true nature of the goods or their exemption eligibility, and the matter was remitted for expert evaluation and fresh classification.

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Issues: Whether the imported GEMNET DCR 2000 was classifiable as an accessory to the angiography system and entitled to exemption, or whether the matter required remand for expert evaluation of its technical nature.

Analysis: The dispute turned on whether the imported unit functioned only as a specialised adjunct to the cardiac imaging system or whether it was an independent automatic data processing unit. The existing material showed conflicting claims on both sides: the department treated the goods as a stand-alone data processing system, while the importer relied on product literature and a supplier's certificate asserting that the system could not function on its own and depended on input from the angiography equipment. As no expert technical examination had been conducted, the record was insufficient to conclusively determine the true character of the goods or their eligibility for the claimed exemption.

Conclusion: The matter was not finally decided on classification or exemption and had to be sent back for expert evaluation before a fresh determination.

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