https://www.taxtmi.com/caselaws?id=91671 Dialysis fluids Naturalyte and Erilyte were held not to be standard accessories of a dialyser because they were consumable fluids, not equipment fitted to the machine. Exemption was nevertheless available under the life-saving goods limb of Notification No. 208/81-Cus., because the DGHS certificate established that the fluids were essential for dialysis and had a life-saving character. The appellate authority was entitled to consider this alternative basis even though it had not been raised before the original authority. Exemption was therefore extended under part C, with consequential relief. en-us Wed, 26 Aug 1998 00:00:00 +0530 Thu, 20 Oct 2011 11:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91671 Dialysis fluids Naturalyte and Erilyte were held not to be standard accessories of a dialyser because they were consumable fluids, not equipment fitted to the machine. Exemption was nevertheless available under the life-saving goods limb of Notification No. 208/81-Cus., because the DGHS certificate established that the fluids were essential for dialysis and had a life-saving character. The appellate authority was entitled to consider this alternative basis even though it had not been raised before the original authority. Exemption was therefore extended under part C, with consequential relief. Case-Laws Customs Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91671