https://www.taxtmi.com/caselaws?id=119599 Imported computed tomography scanner was held to fall within the exemption entry for cardiac and vascular angiography systems under Notification No. 21/2002-Cus. The technical literature and user certificates showed that the scanner performed angiography by injecting contrast material and tracing blood flow, and the record indicated that its predominant use was for angiography procedures. Concessional duty was therefore available because the equipment satisfied the notified functional description. Exemption could not be denied merely because the scanner also had additional capabilities beyond the angiography function. en-us Wed, 12 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 11:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119599 Imported computed tomography scanner was held to fall within the exemption entry for cardiac and vascular angiography systems under Notification No. 21/2002-Cus. The technical literature and user certificates showed that the scanner performed angiography by injecting contrast material and tracing blood flow, and the record indicated that its predominant use was for angiography procedures. Concessional duty was therefore available because the equipment satisfied the notified functional description. Exemption could not be denied merely because the scanner also had additional capabilities beyond the angiography function. Case-Laws Customs Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119599