https://www.taxtmi.com/caselaws?id=51557 Endoscope stents qualify as accessories of endoscopes for exemption under Sl. No. 348B of Notification No. 17/2001-Cus when they function as an adjunct or accompaniment necessary for the equipment's convenient and effective use. Endoscopes serve diagnostic and therapeutic purposes, and stents deployed through the biopsy channel enable endoscopic treatment. Permanent attachment to the endoscope and joint importation are not necessary conditions for accessory status. The exemption consequently extends to stents that are essential to therapeutic endoscopic use. en-us Thu, 22 Aug 2002 00:00:00 +0530 Sat, 25 Sep 2010 13:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51557 Endoscope stents qualify as accessories of endoscopes for exemption under Sl. No. 348B of Notification No. 17/2001-Cus when they function as an adjunct or accompaniment necessary for the equipment's convenient and effective use. Endoscopes serve diagnostic and therapeutic purposes, and stents deployed through the biopsy channel enable endoscopic treatment. Permanent attachment to the endoscope and joint importation are not necessary conditions for accessory status. The exemption consequently extends to stents that are essential to therapeutic endoscopic use. Case-Laws Customs Thu, 22 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51557