https://www.taxtmi.com/caselaws?id=125579 An integrated Image Intensifier System comprising the control unit, monitor, x-ray module and image intensifier tube was examined for exemption under the relevant notifications. The key principle applied was that a component which cannot function independently and forms part of a complete imaging system should be treated as part of the system as a whole for exemption purposes. On that basis, the exemption was held admissible to the entire Image Intensifier System, not confined to the image intensifier tube alone, and the departmental objection was rejected. en-us Tue, 18 Aug 2009 00:00:00 +0530 Fri, 26 Oct 2012 15:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125579 An integrated Image Intensifier System comprising the control unit, monitor, x-ray module and image intensifier tube was examined for exemption under the relevant notifications. The key principle applied was that a component which cannot function independently and forms part of a complete imaging system should be treated as part of the system as a whole for exemption purposes. On that basis, the exemption was held admissible to the entire Image Intensifier System, not confined to the image intensifier tube alone, and the departmental objection was rejected. Case-Laws Customs Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125579