Life saving equipment inclusion expands exemptions to cover implants and mobility aids, enabling specified medical devices duty-exempt. Amendment inserts two new Schedule entries under Life saving equipments: item 54 covering instruments and implants including self curing acrylic bone cement for joint replacement and bonding for severely crippled and handicapped persons; and item 55 specifying mobility and assistive devices for spinal patients and other physically handicapped persons, including folding, lightweight and motorised wheelchairs, stair climbing chairs, folding walking frames, reach extension aids, specialised dexterity fixtures, turning beds to prevent pressure sores, and emulsion cushions to avoid pressure sores.
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Provisions expressly mentioned in the judgment/order text.
Life saving equipment inclusion expands exemptions to cover implants and mobility aids, enabling specified medical devices duty-exempt.
Amendment inserts two new Schedule entries under Life saving equipments: item 54 covering instruments and implants including self curing acrylic bone cement for joint replacement and bonding for severely crippled and handicapped persons; and item 55 specifying mobility and assistive devices for spinal patients and other physically handicapped persons, including folding, lightweight and motorised wheelchairs, stair climbing chairs, folding walking frames, reach extension aids, specialised dexterity fixtures, turning beds to prevent pressure sores, and emulsion cushions to avoid pressure sores.
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