https://www.taxtmi.com/caselaws?id=111697 Imported Cardiotomy Venous Reservoirs were examined for exemption under Notification No. 17/2001-Cus. as medical equipment or as accessories of an oxygenator or heart lung machine. The notification covered listed medical equipment and their accessories, but CVR was not separately listed, and the record treated the oxygenator and CVR as separate goods. In the absence of technical material showing that CVR formed part of, or was an accessory to, the oxygenator or heart lung machine, the exemption claim failed. en-us Thu, 22 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 17:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111697 Imported Cardiotomy Venous Reservoirs were examined for exemption under Notification No. 17/2001-Cus. as medical equipment or as accessories of an oxygenator or heart lung machine. The notification covered listed medical equipment and their accessories, but CVR was not separately listed, and the record treated the oxygenator and CVR as separate goods. In the absence of technical material showing that CVR formed part of, or was an accessory to, the oxygenator or heart lung machine, the exemption claim failed. Case-Laws Customs Thu, 22 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111697