https://www.taxtmi.com/caselaws?id=151907 Notification No. 21/2002-Cus. benefit extended to cartridges imported with intraocular lenses as an intraocular set. The cartridge, used to inject the lens into the eye, qualified as an accessory compulsorily supplied with the lens and carried no separate charge because its price was included in the article's price. The Accessories (Condition) Rules, 1963 therefore supported duty-free assessment of the cartridge together with the lens. The notification benefit applied to the imported intraocular set, and Revenue's appeal failed. en-us Wed, 30 Sep 2009 00:00:00 +0530 Wed, 19 Jun 2013 14:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151907 Notification No. 21/2002-Cus. benefit extended to cartridges imported with intraocular lenses as an intraocular set. The cartridge, used to inject the lens into the eye, qualified as an accessory compulsorily supplied with the lens and carried no separate charge because its price was included in the article's price. The Accessories (Condition) Rules, 1963 therefore supported duty-free assessment of the cartridge together with the lens. The notification benefit applied to the imported intraocular set, and Revenue's appeal failed. Case-Laws Customs Wed, 30 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151907