General-purpose rechargeable batteries were treated as accessories, not exempt parts of medical electronic equipment.

Rechargeable batteries imported for use in medical electronic equipment were held not to qualify for exemption as parts under Notification No. 235/83. The exemption covered parts required for manufacture of medical electronic equipment, but the batteries were treated as general-purpose power sources with multiple uses rather than components designed specifically for the equipment. Although the equipment would not operate without them, they were found to be accessories and not integral parts of the medical electronic equipment. The Revenue's classification therefore prevailed, and the exemption claim failed.

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Issues: Whether rechargeable batteries imported for use in medical electronic equipment were eligible for exemption as parts under Notification No. 235/83.

Analysis: The exemption applied to parts required for the manufacture of medical electronic equipment, excluding specified categories of parts. The battery in question was treated as a general-purpose source of power, having multiple applications and not being designed as a specific component of the equipment. Although the equipment would not function without it, the battery was found not to be an integral part of the medical electronic equipment but only an accessory.

Conclusion: The batteries were not eligible for exemption as parts of medical electronic equipment, and the Revenue's classification and claim prevailed.

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