Accessory status for medical equipment upheld where technical and expert evidence showed integration with the notified angiography system.

Imported medical equipment was treated as accessories of a Cardiac and Vascular Angiography System, including Digital Subtraction Angiography, because technical certificates, expert cardiologist opinions and the manufacturer's description showed they were integral to the system. In the absence of any contrary technical material from the Revenue, the exemption under Notification No. 17/01-Cus. was allowed to apply. The principle is that exemption for accessories cannot be denied when the evidence establishes their functional and technical integration with the notified medical equipment.

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Issues: Whether the imported medical equipment constituted accessories of Cardiac and Vascular Angiography System including Digital Substraction Angiography so as to qualify for the benefit of Notification No. 17/01-Cus., dated 1-3-2001.

Analysis: The imported items were shown, through technical certificates, expert opinions from cardiologists, and the manufacturer's description, to be integral accessories of the angiography system. The Revenue did not produce any contrary technical material to disprove this position. In such circumstances, the goods were treated as accessories of the notified medical equipment and therefore eligible for the exemption.

Conclusion: The issue was decided in favour of the assessee, and the imported goods were held entitled to the benefit of the exemption notification.

Ratio Decidendi: Where technical and expert material establishes that imported goods are accessories of a notified medical equipment, and no contrary technical evidence is produced, the exemption available to accessories cannot be denied.

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