https://www.taxtmi.com/caselaws?id=115630 Imported optical fibres and applicators used to deliver laser energy to target tissue were treated as parts of a laser system for exemption purposes where they were indispensable for surgical use and formed an essential component of the functional unit. Separate invoicing or an accessory description did not determine their legal character. The decisive test was whether the goods performed an essential role in the functioning and operation of the main machine. Goods meeting that test qualify as parts rather than mere accessories and fall within the applicable exemption scope. en-us Fri, 20 May 2005 00:00:00 +0530 Thu, 31 May 2012 15:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115630 Imported optical fibres and applicators used to deliver laser energy to target tissue were treated as parts of a laser system for exemption purposes where they were indispensable for surgical use and formed an essential component of the functional unit. Separate invoicing or an accessory description did not determine their legal character. The decisive test was whether the goods performed an essential role in the functioning and operation of the main machine. Goods meeting that test qualify as parts rather than mere accessories and fall within the applicable exemption scope. Case-Laws Customs Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115630