https://www.taxtmi.com/circulars?id=1553 Classification: DC defibrillators imported with internal paddles are to be treated as defibrillator for external use, because internal paddles used intraoperatively do not change the device's external-use character when imported in a combined configuration. Consequently, such imports attract the standard external-use import duty treatment rather than the concessional internal-use notification benefit; field formations were instructed to finalise pending assessments accordingly. en-us Tue, 23 Dec 2003 00:00:00 +0530 Mon, 02 Mar 2009 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1553 Classification: DC defibrillators imported with internal paddles are to be treated as defibrillator for external use, because internal paddles used intraoperatively do not change the device's external-use character when imported in a combined configuration. Consequently, such imports attract the standard external-use import duty treatment rather than the concessional internal-use notification benefit; field formations were instructed to finalise pending assessments accordingly. Circulars Customs Tue, 23 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1553