Duty-free treatment for intraocular set cartridges upheld where the cartridge is an included accessory to the lens.

Notification No. 21/2002-Cus. was considered applicable to cartridges imported with intraocular lenses as part of an intraocular set. The cartridge was treated as an accessory compulsorily supplied with the lens, used for injecting the lens into the eye, and no separate charge was made because its value was included in the article's price. On that basis, the Accessories (Condition) Rules, 1963 supported duty-free assessment of the cartridge with the lens, and the notification benefit was available to the imported set.

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Issues: Whether the benefit of Notification No. 21/2002-Cus. was available to cartridges imported along with intraocular lenses as part of an intraocular set.

Analysis: Intraocular lens and cartridge were treated as a set, with the cartridge used for injecting the lens into the eye. The cartridge was held to be an accessory compulsorily supplied along with the lens, with no separate charge being made because its price was included in the price of the article. On that basis, the Accessories (Condition) Rules, 1963 supported duty-free assessment of the cartridge along with the lens, and the notification benefit was considered applicable to the imported intraocular set.

Conclusion: The benefit of Notification No. 21/2002-Cus. was available to the imported cartridges along with intraocular lenses, and the Revenue's appeal failed.

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