https://www.taxtmi.com/caselaws?id=115707 Imported micro pipettes qualified for customs exemption as accessories of an auto analyser under Notification No. 23/98 because they were supplied along with the notified equipment, and that factual position was not rebutted. Their independent function did not defeat exemption where they were usable with the covered medical equipment, even if they could also be used with other equipment. The Accessories (Condition) Rules, 1963 were treated as satisfied on this basis, and the Revenue's challenge failed. en-us Thu, 15 Sep 2005 00:00:00 +0530 Fri, 01 Jun 2012 13:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115707 Imported micro pipettes qualified for customs exemption as accessories of an auto analyser under Notification No. 23/98 because they were supplied along with the notified equipment, and that factual position was not rebutted. Their independent function did not defeat exemption where they were usable with the covered medical equipment, even if they could also be used with other equipment. The Accessories (Condition) Rules, 1963 were treated as satisfied on this basis, and the Revenue's challenge failed. Case-Laws Customs Thu, 15 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115707