Accessory classification for medical imports: haemoperfusion cartridges qualified for exemption as allied haemodialysis equipment.

Imported Clark biocompatible haemoperfusion cartridges were treated as accessories of haemodialysers because the technical literature, use instructions, and specialist certificates showed they performed the same essential blood-purification function and were used with haemodialysis equipment. The materials on record also showed that haemoperfusion could be used independently or in conjunction with haemodialysis, and that the same blood tubing sets were used for both processes. On that basis, the cartridges fell within Notification No. 208/81 and the relevant import policy entry, so the exemption claim succeeded and the customs order was set aside.

---

---

Issues: Whether Clark Biocampatible Haemoperfusion Cartridges were accessories of haemodialysers and therefore eligible for exemption under Notification No. 208/81 and the relevant import policy entry.

Analysis: The imported cartridges were found to serve the same essential function as haemodialysers, namely purification of blood by removing toxic substances. The manufacturers' literature and use instructions showed that haemoperfusion could be used independently as well as in conjunction with haemodialysis, and that the blood tubing sets used for haemodialysis were also utilised for haemoperfusion. Certificates from medical specialists supported the view that the cartridge was an allied accessory of haemodialysis equipment. The contrary view taken in adjudication was not supported by the materials on record.

Conclusion: The cartridges were held to be accessories of haemodialysers and to fall within Notification No. 208/81 and the relevant import policy entry, in favour of the assessee.

Final Conclusion: The exemption claim succeeded and the impugned customs order was set aside.

Ratio Decidendi: Where imported equipment is shown by technical literature and expert evidence to be used with and functionally allied to a principal medical device, it may be treated as an accessory of that device for exemption purposes.

---