https://www.taxtmi.com/caselaws?id=175846 An external defibrillator designed for portable use, with internal paddles only as optional accessories, did not fall within exemption entries confined to D.C. defibrillators for internal use under Notification No. 8/96-C.E. and Notification No. 4/97-C.E.; exemption was therefore denied. Incomplete classification declarations describing the goods merely as defibrillators, without disclosing whether they were for internal or external use, amounted to suppression of material facts with intent to evade duty; the extended period of limitation and the connected penalty and interest were upheld. en-us Fri, 23 Jul 2004 00:00:00 +0530 Mon, 07 Dec 2015 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175846 An external defibrillator designed for portable use, with internal paddles only as optional accessories, did not fall within exemption entries confined to D.C. defibrillators for internal use under Notification No. 8/96-C.E. and Notification No. 4/97-C.E.; exemption was therefore denied. Incomplete classification declarations describing the goods merely as defibrillators, without disclosing whether they were for internal or external use, amounted to suppression of material facts with intent to evade duty; the extended period of limitation and the connected penalty and interest were upheld. Case-Laws Central Excise Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175846