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        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.

        <h1>Excise exemption for life saving medical devices applies to specified instruments and certified accessories upon prescribed certification.</h1> The Central Government exempts specified medical and surgical instruments, apparatus, parts and accessories falling within the tariff classification for medical devices from the whole of the excise duty leviable thereon. A detailed Schedule lists life saving equipment and related items; other items may be exempt if certified as life saving by the Director General/Deputy Director General/Assistant Director General, Health Services, New Delhi, and the certificate or an acceptable undertaking is produced to the Assistant Collector of Central Excises within the period specified.

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