Perusing the Fiend Folio on page 208, I note the following: 

> A graft is not a magic item: It does not radiate magic once
completed, it does not count against a creature’s limit for
magic items worn, it does not have a caster level, and it is
very hard, if not impossible, to salvage as treasure. It does,
however, count against the treasure value of the creature
with the graft, which means that creatures with grafts are
still appropriate challenges for their normal Challenge
Rating, but have reduced treasure.

Some grafts can replicate magical attacks for which saving throws are applicable. Although with respect to the above it would appear spell resistance is not applicable, is this correct? I have examined the 3.5 accessory update which contains updated information for the Fiend Folio however nothing is mentioned in reference to grafts.