https://www.taxtmi.com/caselaws?id=111677 Notification No. 21/2002-Cus. extends concessional duty to medical equipment and accessories thereof, including goods falling under Chapter 90 or any other Chapter of the Customs Tariff. The decisive question was whether batteries, power cords and battery chargers imported for a neuro stimulation system were accessories of the medical equipment; classification under Chapter 85 did not by itself defeat exemption. In the absence of any independent reason or material showing that the goods were not accessories, the exemption was available and the Revenue's challenge failed. en-us Wed, 31 Mar 2004 00:00:00 +0530 Tue, 24 Apr 2012 16:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111677 Notification No. 21/2002-Cus. extends concessional duty to medical equipment and accessories thereof, including goods falling under Chapter 90 or any other Chapter of the Customs Tariff. The decisive question was whether batteries, power cords and battery chargers imported for a neuro stimulation system were accessories of the medical equipment; classification under Chapter 85 did not by itself defeat exemption. In the absence of any independent reason or material showing that the goods were not accessories, the exemption was available and the Revenue's challenge failed. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111677