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    <description>A Central Government notification under section 5A exempts specified goods enumerated in the Schedule from the whole of the excise duty leviable under section 3 of the Central Excises and Salt Act, 1944. Coverage is itemised by name across diagnostic, therapeutic and surgical categories-including implants, disposables, imaging and radiotherapy equipment-and operates as a positive list; Foley balloon catheters are expressly excluded.</description>
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      <description>A Central Government notification under section 5A exempts specified goods enumerated in the Schedule from the whole of the excise duty leviable under section 3 of the Central Excises and Salt Act, 1944. Coverage is itemised by name across diagnostic, therapeutic and surgical categories-including implants, disposables, imaging and radiotherapy equipment-and operates as a positive list; Foley balloon catheters are expressly excluded.</description>
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