Exemption for rehabilitation aids expanded to include specified components and aids used in artificial limb manufacture. The Central Government substitutes item (i) in Serial No. 19, column (4) of Notification No. 100/88, to cover goods used in the manufacture of artificial limbs and specified rehabilitation aids, including Somi Brace, Ash Brace, Taylor Brace, Four Post Collars, Thumb/Finger Splints, Axilla and Elbow Crutches, Walking Frames, Wheel Chair/Tricycle Components, Braille Shorthand Machine and Folding Can for Blind.
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.
Exemption for rehabilitation aids expanded to include specified components and aids used in artificial limb manufacture.
The Central Government substitutes item (i) in Serial No. 19, column (4) of Notification No. 100/88, to cover goods used in the manufacture of artificial limbs and specified rehabilitation aids, including Somi Brace, Ash Brace, Taylor Brace, Four Post Collars, Thumb/Finger Splints, Axilla and Elbow Crutches, Walking Frames, Wheel Chair/Tricycle Components, Braille Shorthand Machine and Folding Can for Blind.
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