Medical-grade tubing in running lengths may still qualify as an accessory for customs exemption when cut to required size.

Medical-grade PVC tubings imported in running lengths can qualify as accessories of oxygenators or other medical equipment for exemption under Notification No. 16/2000-Cus. The Tribunal noted that the tubings were received on spools in varying lengths, were not standard-size tubes, and were ordinarily cut to the required length for use with the equipment. Exemption could not be denied merely because the goods were imported in running lengths. The importer's reliance on earlier Tribunal authority also supported this treatment, and the exemption was upheld.

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Issues: Whether plastic tubings of medical grade imported in running lengths could be treated as accessories of oxygenator or other medical equipment so as to qualify for exemption under Notification No. 16/2000-Cus. dated 1-3-2000.

Analysis: The imported PVC tubings were received on spools in varying lengths and were not intended to be used as standard-size tubes. Their final use depended on the requirements of the medical equipment, and the ordinary practice was to import such tubing in running lengths and cut it to the required shorter length for use as an accessory. The exemption was not meant to be denied merely because the goods were imported in running lengths. The conclusion was also supported by the earlier Tribunal decision relied upon by the importer.

Conclusion: The running-length medical-grade tubings were eligible to be treated as accessories of medical equipment and the exemption was admissible; the Revenue's challenge failed.

Ratio Decidendi: Medical-grade tubing imported in running lengths may still qualify as an accessory to medical equipment for exemption purposes where its use as such accessory requires cutting to the requisite length.

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