https://www.taxtmi.com/caselaws?id=50651 Ventilator tubing imported for use with respirators or ventilators was treated as an accessory of medical equipment and therefore eligible for exemption under Notification No. 16/2000-Cus. The analysis applied Note 2(b) to Chapter 90, under which parts and accessories suitable for use solely or principally with a particular apparatus are classified with that apparatus. It also adopted the ordinary meaning of accessory as something subordinate or supplementary that improves the convenience or effectiveness of the main equipment. Tubing used to connect the ventilator to the patient in operation theatre or intensive care use was considered to meet that test, and its supply as running length or consumable did not exclude exemption. en-us Thu, 13 Sep 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50651 Ventilator tubing imported for use with respirators or ventilators was treated as an accessory of medical equipment and therefore eligible for exemption under Notification No. 16/2000-Cus. The analysis applied Note 2(b) to Chapter 90, under which parts and accessories suitable for use solely or principally with a particular apparatus are classified with that apparatus. It also adopted the ordinary meaning of accessory as something subordinate or supplementary that improves the convenience or effectiveness of the main equipment. Tubing used to connect the ventilator to the patient in operation theatre or intensive care use was considered to meet that test, and its supply as running length or consumable did not exclude exemption. Case-Laws Customs Thu, 13 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50651