https://www.taxtmi.com/caselaws?id=88011 Imported parts of a cystoscope qualified for customs exemption because the medical equipment was expressly listed in the notification table and the goods were found to be parts or accessories of that item. A narrower view that only the complete cystoscope was covered was not sustainable on the text of Notification No. 65/88-Cus. In any event, Notification No. 66/88-Cus. also extended exemption to component parts of goods covered by the first notification when imported for manufacture of the specified goods, so the alternative exemption applied as well. The imported goods were therefore entitled to duty relief under the notification scheme. en-us Wed, 18 Jun 1997 00:00:00 +0530 Wed, 14 Sep 2011 14:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88011 Imported parts of a cystoscope qualified for customs exemption because the medical equipment was expressly listed in the notification table and the goods were found to be parts or accessories of that item. A narrower view that only the complete cystoscope was covered was not sustainable on the text of Notification No. 65/88-Cus. In any event, Notification No. 66/88-Cus. also extended exemption to component parts of goods covered by the first notification when imported for manufacture of the specified goods, so the alternative exemption applied as well. The imported goods were therefore entitled to duty relief under the notification scheme. Case-Laws Customs Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88011