Hospital equipment accessories imported separately can still qualify for customs exemption when the notification imposes no import-link restriction.

Notification No. 21/2002-Cus extended exemption to hospital equipment, including spare parts and accessories used with specified hospital equipment, without requiring the accessories to be classified under Chapter 90 or imported along with the main equipment. Separate importation and classification under different tariff headings did not exclude the accessories where the notification itself imposed no such restriction. On that basis, accessories imported separately for hospital equipment were found eligible for exemption, and the denial of exemption was set aside.

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Issues: Whether accessories imported separately for use with hospital equipment were eligible for exemption under Notification No. 21/2002-Cus dated 01.03.2002.

Analysis: The notification covered hospital equipment, including spare parts and accessories thereof, for use in specified hospitals, and did not require the accessories to fall under Chapter 90 or to be imported along with the main equipment. The fact that the accessories were classified under different tariff headings and imported separately did not take them outside the scope of the exemption, since the wording of the notification imposed no such restriction.

Conclusion: The accessories were held eligible for exemption under Notification No. 21/2002-Cus dated 01.03.2002, and the denial of exemption was set aside.

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