https://www.taxtmi.com/caselaws?id=120571 Medical-grade PVC tubings imported in running lengths can qualify as accessories of oxygenators or other medical equipment for exemption under Notification No. 16/2000-Cus. The Tribunal noted that the tubings were received on spools in varying lengths, were not standard-size tubes, and were ordinarily cut to the required length for use with the equipment. Exemption could not be denied merely because the goods were imported in running lengths. The importer's reliance on earlier Tribunal authority also supported this treatment, and the exemption was upheld. en-us Wed, 20 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 13:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120571 Medical-grade PVC tubings imported in running lengths can qualify as accessories of oxygenators or other medical equipment for exemption under Notification No. 16/2000-Cus. The Tribunal noted that the tubings were received on spools in varying lengths, were not standard-size tubes, and were ordinarily cut to the required length for use with the equipment. Exemption could not be denied merely because the goods were imported in running lengths. The importer's reliance on earlier Tribunal authority also supported this treatment, and the exemption was upheld. Case-Laws Customs Wed, 20 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120571