https://www.taxtmi.com/caselaws?id=87517 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. en-us Tue, 11 Mar 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87517 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. Case-Laws Customs Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87517