https://www.taxtmi.com/caselaws?id=2647 Exemption under Notification No. 21/2002-Cus. could not be denied where the imported Helical/Spiral CT Scanner itself fell within the notified main equipment, and the only objection was that the Laser Camera and accessories were not imported with it. The Tribunal applied the settled principle that eligibility for exemption attached to the principal item cannot be refused merely because accessory items mentioned in the notification were absent. The denial of exemption was therefore unsustainable, and the assessee was entitled to the benefit of the notification. en-us Tue, 14 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2647 Exemption under Notification No. 21/2002-Cus. could not be denied where the imported Helical/Spiral CT Scanner itself fell within the notified main equipment, and the only objection was that the Laser Camera and accessories were not imported with it. The Tribunal applied the settled principle that eligibility for exemption attached to the principal item cannot be refused merely because accessory items mentioned in the notification were absent. The denial of exemption was therefore unsustainable, and the assessee was entitled to the benefit of the notification. Case-Laws Customs Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2647