https://www.taxtmi.com/caselaws?id=94987 Imported catheters used with a haemodialyser were treated as accessories because they functioned as the conduit for blood to and from the main equipment and were indispensable to its operation. Their consumable, single-use character did not prevent accessory status where they served as an adjunct or accompaniment for the convenient use of the principal article. On that basis, the catheters were held to fall within the exemption for accessories of the haemodialyser under the relevant notification. en-us Tue, 17 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94987 Imported catheters used with a haemodialyser were treated as accessories because they functioned as the conduit for blood to and from the main equipment and were indispensable to its operation. Their consumable, single-use character did not prevent accessory status where they served as an adjunct or accompaniment for the convenient use of the principal article. On that basis, the catheters were held to fall within the exemption for accessories of the haemodialyser under the relevant notification. Case-Laws Customs Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94987