https://www.taxtmi.com/caselaws?id=75553 Imported cardiac stents used during angioplasty were treated as accessories of cardiac catheters because they operated in conjunction with the catheter, were deployed after vessel dilation, and formed part of the same therapeutic procedure. On that basis, the notification benefit for accessories under Notification No. 17/2001-Cus. was available to the importers. The analysis treated the stent and catheter as complementary components of an integrated treatment process, and relied on the view that an essential treatment component can qualify as an accessory for notification purposes. en-us Tue, 18 Aug 2009 00:00:00 +0530 Fri, 23 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75553 Imported cardiac stents used during angioplasty were treated as accessories of cardiac catheters because they operated in conjunction with the catheter, were deployed after vessel dilation, and formed part of the same therapeutic procedure. On that basis, the notification benefit for accessories under Notification No. 17/2001-Cus. was available to the importers. The analysis treated the stent and catheter as complementary components of an integrated treatment process, and relied on the view that an essential treatment component can qualify as an accessory for notification purposes. Case-Laws Customs Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75553