https://www.taxtmi.com/caselaws?id=237226 Microporous surgical tape imported for dressings and fixation of medical devices was treated as a Chapter 30 pharmaceutical article, not as goods classifiable under headings 9018, 9019 or 9022. The exemption notifications covered only parts or accessories of specified medical equipment, and the tape was held not to be an accessory because it merely held dressings or secured catheters rather than aiding the functioning or efficiency of medical equipment. On that basis, the claim for customs duty and CVD exemption failed and the exemption benefit was denied. en-us Wed, 02 Jan 2013 00:00:00 +0530 Thu, 11 Feb 2016 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237226 Microporous surgical tape imported for dressings and fixation of medical devices was treated as a Chapter 30 pharmaceutical article, not as goods classifiable under headings 9018, 9019 or 9022. The exemption notifications covered only parts or accessories of specified medical equipment, and the tape was held not to be an accessory because it merely held dressings or secured catheters rather than aiding the functioning or efficiency of medical equipment. On that basis, the claim for customs duty and CVD exemption failed and the exemption benefit was denied. Case-Laws Customs Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237226