https://www.taxtmi.com/caselaws?id=117464 An imported X-ray generator specially designed for a particular CT scanner was treated as a part required for the manufacture of the CT scan system, making the exemption under Notification No. 17/01-Cus. available. The custom-made nature of the generator, its inability to serve general use, and its technical indispensability to producing X-ray images were decisive. The distinction between a part of the completed medical equipment and a component required for its manufacture was rejected, and the expression "required for manufacture" was applied broadly to include essential components not directly used in final assembly but necessary for the functioning of the equipment. en-us Tue, 21 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 17:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117464 An imported X-ray generator specially designed for a particular CT scanner was treated as a part required for the manufacture of the CT scan system, making the exemption under Notification No. 17/01-Cus. available. The custom-made nature of the generator, its inability to serve general use, and its technical indispensability to producing X-ray images were decisive. The distinction between a part of the completed medical equipment and a component required for its manufacture was rejected, and the expression "required for manufacture" was applied broadly to include essential components not directly used in final assembly but necessary for the functioning of the equipment. Case-Laws Customs Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117464