https://www.taxtmi.com/caselaws?id=92474 Functional necessity can establish an imported component as an accessory to main equipment even where the component is not exclusively dedicated to that equipment. A film processor used with an Angioscope qualified because film processing was necessary to complete the main equipment's intended function. Paragraph 8(a) of Appendix 6 to the Import and Export Policy, 1988-91 permitted licence-free import of spares and accessories where the accessory's value remained within 10% of the main equipment's value, including items otherwise subject to import restrictions. This treatment prevents confiscation for lack of an import licence. en-us Wed, 22 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 18:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92474 Functional necessity can establish an imported component as an accessory to main equipment even where the component is not exclusively dedicated to that equipment. A film processor used with an Angioscope qualified because film processing was necessary to complete the main equipment's intended function. Paragraph 8(a) of Appendix 6 to the Import and Export Policy, 1988-91 permitted licence-free import of spares and accessories where the accessory's value remained within 10% of the main equipment's value, including items otherwise subject to import restrictions. This treatment prevents confiscation for lack of an import licence. Case-Laws Customs Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92474