2000 (10) TMI 376

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....r, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether catheters imported by the appellant are accessories of haemodyliser, and hence entitled to the benefit of entry 320 of the Table to Notification 16/2000. The entry exempts, inter alia medical equipment specified in list 28 of the notification, and accessories of su....

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.... of thereafter. This is no doubt why it has been described as a consumable although it does not get consumed. However, we fail to see why by the fact of an article being consumable by itself renders it not to be an accessory. All moving parts of machinery are consumables in the sense that they wear out in use. For example, blades of wind screen wipers fitted to a car are consumables in that they w....

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....eauty, elegance or comfort for the use of an article, or is supplementary or secondary to the main or primary importance." It cannot be disputed that the catheter is an unavoidable adjunct or accompaniment to the haemodyliser. Unless the blood is carried to the haemodyliser for filtration and returned to the patient, in both cases through the catheter, the haemodylisers cannot function. There will....