https://www.taxtmi.com/caselaws?id=448336 Autosuture products imported for endoscopic and laparoscopic surgery were treated as exempt accessories of the medical equipment listed in the relevant notification. On the evidence of catalogues, video material and expert medical opinion, the products were found to be essential to gastro-intestinal and endoscopic procedures and to enhance the performance of the listed equipment. Their possible use as surgical tools or multifunctional products did not, by itself, defeat exemption where their function as accessories was established. The exemption granted by the lower appellate authority was sustained and the Revenue's challenge failed. en-us Fri, 22 Dec 2023 00:00:00 +0530 Tue, 16 Jan 2024 22:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448336 Autosuture products imported for endoscopic and laparoscopic surgery were treated as exempt accessories of the medical equipment listed in the relevant notification. On the evidence of catalogues, video material and expert medical opinion, the products were found to be essential to gastro-intestinal and endoscopic procedures and to enhance the performance of the listed equipment. Their possible use as surgical tools or multifunctional products did not, by itself, defeat exemption where their function as accessories was established. The exemption granted by the lower appellate authority was sustained and the Revenue's challenge failed. Case-Laws Customs Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448336