https://www.taxtmi.com/caselaws?id=87848 Orthopaedic implants such as hip joints, screws, plates and nails were treated as falling within an exemption notification for artificial limbs or rehabilitation aids for the handicapped. Technical material, including medical opinion, supported their use in fixing broken bones and correcting incapacitating musculoskeletal disabilities, and no contrary expert evidence was produced. On that basis, the notification was read in favour of coverage and the denial of full duty exemption was set aside. en-us Tue, 18 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87848 Orthopaedic implants such as hip joints, screws, plates and nails were treated as falling within an exemption notification for artificial limbs or rehabilitation aids for the handicapped. Technical material, including medical opinion, supported their use in fixing broken bones and correcting incapacitating musculoskeletal disabilities, and no contrary expert evidence was produced. On that basis, the notification was read in favour of coverage and the denial of full duty exemption was set aside. Case-Laws Central Excise Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87848