Cardiac stent exemption as an accessory to a PTCA catheter accepted under customs notification

Imported cardiac stents were treated as accessories to PTCA catheters for exemption under Notification No. 17/2001-Cus., because the notification extended relief not only to specified medical equipment but also to their accessories. The Tribunal relied on an earlier ruling treating stents as accessories to an endoscope, and considered that a stent carried and deposited through a PTCA catheter was on an even stronger footing. It also noted a later notification expressly covering cardiac stents and the absence of contrary judicial authority cited against exemption.

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Issues: Whether the imported cardiac stent was entitled to exemption under Notification No. 17/2001-Cus. as an accessory to the PTCA catheter.

Analysis: The Tribunal noted that the same notification granted exemption to medical equipment specified in the relevant list and to accessories of such equipment. It relied on an earlier decision holding that stents could be treated as accessories to an endoscope, and observed that a cardiac stent carried and deposited through a PTCA catheter stood on an even stronger footing. The Tribunal also took into account the subsequent notification specifically covering cardiac stents and the absence of any judicial authority cited against exemption.

Conclusion: The cardiac stent was treated as an accessory to the PTCA catheter and the exemption claim was accepted.

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