https://www.taxtmi.com/caselaws?id=122906 The exemption for fibre optic endoscopes was held inapplicable to a composite Da Vinci surgical system, because the imported goods consisted of multiple integrated components and the endoscope was only one part of the complete system. Product literature and surrounding evidence supported classification of the item as a surgical system rather than a standalone endoscope, and the altered description did not extend the notification benefit. No financial hardship was shown, so waiver of pre-deposit was refused and deposit of duty was directed, with waiver of penalties to follow upon deposit during the appeal. en-us Tue, 16 Oct 2007 00:00:00 +0530 Tue, 21 Aug 2012 16:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122906 The exemption for fibre optic endoscopes was held inapplicable to a composite Da Vinci surgical system, because the imported goods consisted of multiple integrated components and the endoscope was only one part of the complete system. Product literature and surrounding evidence supported classification of the item as a surgical system rather than a standalone endoscope, and the altered description did not extend the notification benefit. No financial hardship was shown, so waiver of pre-deposit was refused and deposit of duty was directed, with waiver of penalties to follow upon deposit during the appeal. Case-Laws Customs Tue, 16 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122906