Accessory exemption for cardiotomy venous reservoir failed for lack of technical proof linking it to oxygenator or heart lung machine.

Imported Cardiotomy Venous Reservoirs were examined for exemption under Notification No. 17/2001-Cus. as medical equipment or as accessories of an oxygenator or heart lung machine. The notification covered listed medical equipment and their accessories, but CVR was not separately listed, and the record treated the oxygenator and CVR as separate goods. In the absence of technical material showing that CVR formed part of, or was an accessory to, the oxygenator or heart lung machine, the exemption claim failed.

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Issues: Whether the imported Cardiotomy Venous Reservoir (CVR) was entitled to exemption under Notification No. 17/2001-Cus. as medical equipment specified in the relevant list or as an accessory of oxygenator or heart lung machine.

Analysis: The notification extended exemption to medical equipment in the specified list and to accessories of such equipment. CVR was not listed separately. The record and product literature showed oxygenator and CVR as separate and identifiable goods, and there was no technical material establishing that CVR formed part of, or was an accessory to, the oxygenator. The alternative plea that CVR was an accessory of the heart lung machine also failed for want of supporting technical evidence. The earlier notification relied upon by the appellant described heart lung machine accessories in inclusive terms, but that description did not establish CVR as such an accessory for the present notification.

Conclusion: CVR was not proved to be an accessory of oxygenator or heart lung machine and was not eligible for exemption under Notification No. 17/2001-Cus.; the appeal failed.

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