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2001 (9) TMI 138 - AT - CustomsExtract: .......unal did not find substance in the said case that catheter cannot be considered as accessory as it does not contribute to the efficiency or effectiveness of a piece of equipment without changing its basic function. Accordingly we hold that the benefit of Notification No. 16/2000-Cus. is available to the impugned product. The appeal is thus allowed.
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