Exemption for principal imported equipment cannot be denied merely because accessory items mentioned in the notification were not imported.

Exemption under Notification No. 21/2002-Cus. could not be denied where the imported Helical/Spiral CT Scanner itself fell within the notified main equipment, and the only objection was that the Laser Camera and accessories were not imported with it. The Tribunal applied the settled principle that eligibility for exemption attached to the principal item cannot be refused merely because accessory items mentioned in the notification were absent. The denial of exemption was therefore unsustainable, and the assessee was entitled to the benefit of the notification.

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Issues: Whether exemption under Notification No. 21/2002-Cus. dated 01.03.2002, granting benefit to Helical/Spiral CT Scanner with Laser Camera and accessories, could be denied merely because the imported main equipment was not accompanied by the Laser Camera and accessories.

Analysis: The imported goods were Helical/Spiral CT Scanner, which was the main item covered by the notification. The notification also referred to Laser Camera and accessories, but the denial was based only on the absence of those accessories. The Tribunal applied the settled principle that where the principal item is otherwise eligible for the notified exemption, the benefit cannot be refused solely because accessory equipment mentioned in the notification was not imported along with it. The earlier Tribunal rulings relied upon supported this construction.

Conclusion: The denial of exemption was unsustainable. The assessee was entitled to the benefit of Notification No. 21/2002-Cus. dated 01.03.2002.

Ratio Decidendi: If a notification grants exemption to the main imported equipment, the exemption cannot be denied merely because accessory items mentioned in the notification were not imported with it, so long as the principal item itself falls within the notification.

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