Accessory classification for consumables: catheters essential to haemodialyser function qualify for exemption as adjuncts to main equipment.

Imported catheters used with a haemodialyser were treated as accessories because they functioned as the conduit for blood to and from the main equipment and were indispensable to its operation. Their consumable, single-use character did not prevent accessory status where they served as an adjunct or accompaniment for the convenient use of the principal article. On that basis, the catheters were held to fall within the exemption for accessories of the haemodialyser under the relevant notification.

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Issues: Whether imported catheters used with a haemodyliser are accessories of the haemodyliser and eligible for exemption under Entry 320 of the Table to Notification No. 16/2000.

Analysis: The catheter was treated as the pipe through which blood is carried to and returned from the haemodyliser, making it indispensable for the functioning of the equipment. The fact that the catheter is consumable and usable only once did not negate its character as an accessory. Applying the test of whether the article is an adjunct, accompaniment, or addition for the convenient use of the main article, the catheter was found to be supplementary to the haemodyliser and necessary for its effective operation.

Conclusion: The catheters were accessories of the haemodyliser and were entitled to the benefit of the exemption notification.

Ratio Decidendi: An article that is an indispensable adjunct or accompaniment to the main equipment for its convenient use and functioning is an accessory, even if it is consumable in nature.

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