https://www.taxtmi.com/caselaws?id=237226 The Tribunal dismissed both appeals, ruling that the imported goods, including Micropore Surgical Tape and Micro Porous Hypoallergenic Tapes, did not qualify as accessories to medical equipment under the relevant notifications for duty exemption. The decision emphasized that for goods to be considered accessories, they must enhance the efficiency of medical equipment or aid in its functioning. The judgment provided a detailed analysis of the classification criteria, highlighting the necessity for goods to contribute to the functioning of medical equipment to be eligible for duty exemption. 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 The Tribunal dismissed both appeals, ruling that the imported goods, including Micropore Surgical Tape and Micro Porous Hypoallergenic Tapes, did not qualify as accessories to medical equipment under the relevant notifications for duty exemption. The decision emphasized that for goods to be considered accessories, they must enhance the efficiency of medical equipment or aid in its functioning. The judgment provided a detailed analysis of the classification criteria, highlighting the necessity for goods to contribute to the functioning of medical equipment to be eligible for duty exemption. Case-Laws Customs Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237226