https://www.taxtmi.com/caselaws?id=374875 Notification No. 21/2002-Cus extended exemption to hospital equipment, including spare parts and accessories used with specified hospital equipment, without requiring the accessories to be classified under Chapter 90 or imported along with the main equipment. Separate importation and classification under different tariff headings did not exclude the accessories where the notification itself imposed no such restriction. On that basis, accessories imported separately for hospital equipment were found eligible for exemption, and the denial of exemption was set aside. en-us Thu, 10 Jan 2019 00:00:00 +0530 Thu, 20 Jun 2019 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374875 Notification No. 21/2002-Cus extended exemption to hospital equipment, including spare parts and accessories used with specified hospital equipment, without requiring the accessories to be classified under Chapter 90 or imported along with the main equipment. Separate importation and classification under different tariff headings did not exclude the accessories where the notification itself imposed no such restriction. On that basis, accessories imported separately for hospital equipment were found eligible for exemption, and the denial of exemption was set aside. Case-Laws Customs Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374875