https://www.taxtmi.com/caselaws?id=118041 Imported cardiac stents were treated as accessories to PTCA catheters for exemption under Notification No. 17/2001-Cus., because the notification extended relief not only to specified medical equipment but also to their accessories. The Tribunal relied on an earlier ruling treating stents as accessories to an endoscope, and considered that a stent carried and deposited through a PTCA catheter was on an even stronger footing. It also noted a later notification expressly covering cardiac stents and the absence of contrary judicial authority cited against exemption. en-us Wed, 26 Apr 2006 00:00:00 +0530 Thu, 28 Jun 2012 10:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118041 Imported cardiac stents were treated as accessories to PTCA catheters for exemption under Notification No. 17/2001-Cus., because the notification extended relief not only to specified medical equipment but also to their accessories. The Tribunal relied on an earlier ruling treating stents as accessories to an endoscope, and considered that a stent carried and deposited through a PTCA catheter was on an even stronger footing. It also noted a later notification expressly covering cardiac stents and the absence of contrary judicial authority cited against exemption. Case-Laws Customs Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118041