https://www.taxtmi.com/caselaws?id=51240 Imported medical equipment was treated as accessories of a Cardiac and Vascular Angiography System, including Digital Subtraction Angiography, because technical certificates, expert cardiologist opinions and the manufacturer's description showed they were integral to the system. In the absence of any contrary technical material from the Revenue, the exemption under Notification No. 17/01-Cus. was allowed to apply. The principle is that exemption for accessories cannot be denied when the evidence establishes their functional and technical integration with the notified medical equipment. en-us Thu, 02 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 16:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51240 Imported medical equipment was treated as accessories of a Cardiac and Vascular Angiography System, including Digital Subtraction Angiography, because technical certificates, expert cardiologist opinions and the manufacturer's description showed they were integral to the system. In the absence of any contrary technical material from the Revenue, the exemption under Notification No. 17/01-Cus. was allowed to apply. The principle is that exemption for accessories cannot be denied when the evidence establishes their functional and technical integration with the notified medical equipment. Case-Laws Customs Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51240