https://www.taxtmi.com/caselaws?id=235239 Medical electronic equipment such as neonatal intensive care incubators, neonatal care centres, infant warmers and phototherapy units were held to fall under the specific schedule entry for instruments and appliances used in medical science, including electromedical apparatus. The presence of micro-processors did not shift the goods to a general entry for electronic goods, because a specific tariff entry prevails over a general one where the goods answer both descriptions. The court therefore applied the medical instruments classification and upheld tax at 5% rather than 3%, rejecting the assessee's challenge. en-us Wed, 26 Jun 2013 00:00:00 +0530 Tue, 16 Jul 2013 11:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235239 Medical electronic equipment such as neonatal intensive care incubators, neonatal care centres, infant warmers and phototherapy units were held to fall under the specific schedule entry for instruments and appliances used in medical science, including electromedical apparatus. The presence of micro-processors did not shift the goods to a general entry for electronic goods, because a specific tariff entry prevails over a general one where the goods answer both descriptions. The court therefore applied the medical instruments classification and upheld tax at 5% rather than 3%, rejecting the assessee's challenge. Case-Laws VAT and Sales Tax Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235239