Accessory status for imported ECG electrodes under defibrillator exemption secures Nil duty treatment.

Disposable ECG electrodes imported for use with a D.C. defibrillator for internal use were treated as standard accessories of the defibrillator because the product catalogue and medical certification showed they were designed to monitor the electrocardiogram, synchronise shock delivery, and work with internal paddles. On that basis, the goods were held to fall within the exemption entry for accessories and parts of D.C. defibrillators for internal use under Notification No. 17/2001-Cus. The import was therefore entitled to Nil rate of duty.

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Issues: Whether disposable ECG electrodes imported for use with a D.C. defibrillator for internal use were eligible for exemption as accessories of the defibrillator under Notification No. 17/2001-Cus. dated 01.03.2001.

Analysis: The catalogue for the defibrillator model showed that the disposable electrodes were standard accessories designed for quick reset recovery and for use during administration of shock with internal paddles. A medical certification also stated that the electrodes were standard accessories used with a D.C. defibrillator, that they were used to monitor the electrocardiogram and synchronise the shock, and that such electrodes could be used with D.C. defibrillators for internal as well as external use. On this material, the goods were found to fall within the scope of the exemption entry covering accessories and parts of D.C. defibrillators for internal use.

Conclusion: The imported disposable ECG electrodes qualified as accessories of the D.C. defibrillator for internal use and were entitled to Nil rate of duty under the notification.

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