https://www.taxtmi.com/caselaws?id=92474 A film processor capable of use with an Angioscope was treated as an accessory because the main equipment could not function fully without film processing. The note states that an item need not be exclusively dedicated to one machine to qualify as an accessory if it supports the intended operation of the main equipment. It also records that, where the value of the accessory is within the prescribed 10% limit of the main equipment, paragraph 8(a) of Appendix 6 of the Import and Export Policy, 1988-91 permits import without licence even if the item would otherwise be restricted. 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 A film processor capable of use with an Angioscope was treated as an accessory because the main equipment could not function fully without film processing. The note states that an item need not be exclusively dedicated to one machine to qualify as an accessory if it supports the intended operation of the main equipment. It also records that, where the value of the accessory is within the prescribed 10% limit of the main equipment, paragraph 8(a) of Appendix 6 of the Import and Export Policy, 1988-91 permits import without licence even if the item would otherwise be restricted. Case-Laws Customs Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92474