https://www.taxtmi.com/caselaws?id=250034 The High Court affirmed the decision of the Customs Tribunal, ruling that the imported Micropipettes were correctly classified as accessories of the Auto Analyser. The Court held that the Micropipettes enhanced the main function of the Auto Analyser, meeting the criteria under the Accessories (Condition) Rules 1963 and qualifying for duty exemption under Customs Notification No.23 of 1998. The Court emphasized the practical use of the goods over the manufacturer's catalogue description, ultimately dismissing the Revenue's appeal and upholding the duty exemption for the Micropipettes. en-us Thu, 17 Jul 2014 00:00:00 +0530 Mon, 12 Jan 2015 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250034 The High Court affirmed the decision of the Customs Tribunal, ruling that the imported Micropipettes were correctly classified as accessories of the Auto Analyser. The Court held that the Micropipettes enhanced the main function of the Auto Analyser, meeting the criteria under the Accessories (Condition) Rules 1963 and qualifying for duty exemption under Customs Notification No.23 of 1998. The Court emphasized the practical use of the goods over the manufacturer's catalogue description, ultimately dismissing the Revenue's appeal and upholding the duty exemption for the Micropipettes. Case-Laws Customs Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250034