https://www.taxtmi.com/caselaws?id=81506 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. en-us Tue, 01 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81506 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. Case-Laws Customs Tue, 01 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81506