https://www.taxtmi.com/caselaws?id=259374 The Supreme Court upheld the Tribunal's decision that the appellant's Defibrillators did not qualify for exemption under Notification No. 8/96 and Notification No. 4/97. The Court emphasized the strict interpretation of exemption notifications, stating that the Defibrillators were predominantly for external use and the internal paddles were optional accessories. Additionally, the Court directed the Tribunal to consider the issues of limitation and penalties, dismissing the appeals. en-us Tue, 05 May 2015 00:00:00 +0530 Fri, 24 Aug 2018 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259374 The Supreme Court upheld the Tribunal's decision that the appellant's Defibrillators did not qualify for exemption under Notification No. 8/96 and Notification No. 4/97. The Court emphasized the strict interpretation of exemption notifications, stating that the Defibrillators were predominantly for external use and the internal paddles were optional accessories. Additionally, the Court directed the Tribunal to consider the issues of limitation and penalties, dismissing the appeals. Case-Laws Central Excise Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259374