2000 (10) TMI 376 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that catheters imported as accessories of haemodyliser are exempt from duty under entry 320 of Notification 16/2000. The catheters are considered adjuncts for the convenient use of the haemodyliser, contributing to its function. The appeal was allowed, and the impugned order was set aside.