Ventilator tubing as accessory to medical equipment qualified for customs exemption under the applicable notification.

Ventilator tubing imported for use with respirators or ventilators was treated as an accessory of medical equipment and therefore eligible for exemption under Notification No. 16/2000-Cus. The analysis applied Note 2(b) to Chapter 90, under which parts and accessories suitable for use solely or principally with a particular apparatus are classified with that apparatus. It also adopted the ordinary meaning of accessory as something subordinate or supplementary that improves the convenience or effectiveness of the main equipment. Tubing used to connect the ventilator to the patient in operation theatre or intensive care use was considered to meet that test, and its supply as running length or consumable did not exclude exemption.

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Issues: Whether ventilator tubing imported for use with respirators or ventilators qualified as an accessory of medical equipment entitled to exemption under Notification No. 16/2000-Cus.

Analysis: The imported tubing was classified under Heading 90.18 and was shown, on the evidence produced, to be respirator tubing usable only with the ventilator system. Under Note 2(b) to Chapter 90, parts and accessories suitable for use solely or principally with a particular kind of apparatus are to be classified with that apparatus. The accepted meaning of an accessory is something subordinate or supplementary that adds to the convenience or effectiveness of the main equipment. On that test, tubing used for connecting the ventilator to the patient in operation theatre or intensive care use contributes to the effectiveness of the equipment and is not excluded merely because it is supplied in running length or is consumable.

Conclusion: The ventilator tubing was held to be an accessory of the respirator or ventilator and was held eligible for exemption under Notification No. 16/2000-Cus.

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