https://www.taxtmi.com/caselaws?id=102324 The classification of the imported GEMNET DCR 2000 turned on whether it operated only as a specialised accessory to an angiography system or as an independent automatic data processing unit. The department treated it as a stand-alone data processing system, while the importer relied on product literature and a supplier's certificate to claim that it could not function without the angiography equipment and therefore qualified for exemption. Because no expert technical examination had been conducted, the record was insufficient to determine the true nature of the goods or their exemption eligibility, and the matter was remitted for expert evaluation and fresh classification. en-us Fri, 23 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 14:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102324 The classification of the imported GEMNET DCR 2000 turned on whether it operated only as a specialised accessory to an angiography system or as an independent automatic data processing unit. The department treated it as a stand-alone data processing system, while the importer relied on product literature and a supplier's certificate to claim that it could not function without the angiography equipment and therefore qualified for exemption. Because no expert technical examination had been conducted, the record was insufficient to determine the true nature of the goods or their exemption eligibility, and the matter was remitted for expert evaluation and fresh classification. Case-Laws Central Excise Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102324