Excise exemption for specified medical and surgical equipment under section 5A removes duty for the listed goods. A Central Government notification under section 5A exempts specified goods enumerated in the Schedule from the whole of the excise duty leviable under section 3 of the Central Excises and Salt Act, 1944. Coverage is itemised by name across diagnostic, therapeutic and surgical categories-including implants, disposables, imaging and radiotherapy equipment-and operates as a positive list; Foley balloon catheters are expressly excluded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for specified medical and surgical equipment under section 5A removes duty for the listed goods.
A Central Government notification under section 5A exempts specified goods enumerated in the Schedule from the whole of the excise duty leviable under section 3 of the Central Excises and Salt Act, 1944. Coverage is itemised by name across diagnostic, therapeutic and surgical categories-including implants, disposables, imaging and radiotherapy equipment-and operates as a positive list; Foley balloon catheters are expressly excluded.
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