Customs exemption for accessories upheld where micro pipettes were supplied with an auto analyser and usable with the notified equipment.

Imported micro pipettes qualified for customs exemption as accessories of an auto analyser under Notification No. 23/98 because they were supplied along with the notified equipment, and that factual position was not rebutted. Their independent function did not defeat exemption where they were usable with the covered medical equipment, even if they could also be used with other equipment. The Accessories (Condition) Rules, 1963 were treated as satisfied on this basis, and the Revenue's challenge failed.

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Issues: Whether imported micro pipettes were eligible for exemption as accessories of an auto analyser under Customs Notification No. 23/98, notwithstanding their independent function and possible use with other medical equipment.

Analysis: The imported goods were found to have been supplied along with the auto analyser, as supported by the purchase order and invoices, and that finding was not rebutted. On that basis, the goods satisfied the requirement of being accessories for the notified medical equipment. The fact that the pipettes had an independent function did not disqualify them from exemption where they were usable with the covered medical equipment, even if they could also be used with other equipment. The requirements of the Accessories (Condition) Rules, 1963 were therefore treated as met.

Conclusion: The exemption was available to the imported pipettes and the Revenue's challenge failed.

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