https://www.taxtmi.com/caselaws?id=86636 Exemption under Notification No. 144/88 applied only to equipment, accessories and spare parts specifically listed in its table. Although a colour camera was intended for use with a surgical operating microscope, the relevant entry covered only the surgical operating microscope manual and did not expressly extend to separately imported parts or accessories. The camera was imported independently rather than as an inbuilt component of the microscope. It therefore fell outside the specified exempt goods, and its intended use with exempt equipment did not confer exemption. en-us Mon, 17 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86636 Exemption under Notification No. 144/88 applied only to equipment, accessories and spare parts specifically listed in its table. Although a colour camera was intended for use with a surgical operating microscope, the relevant entry covered only the surgical operating microscope manual and did not expressly extend to separately imported parts or accessories. The camera was imported independently rather than as an inbuilt component of the microscope. It therefore fell outside the specified exempt goods, and its intended use with exempt equipment did not confer exemption. Case-Laws Customs Mon, 17 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86636