https://www.taxtmi.com/caselaws?id=351736 The Appellate Tribunal set aside the Commissioner's order confirming duty liability on medical equipment parts for eye surgery. The Tribunal found the goods were semi-finished and required essential processes by a specialized company to be fit for marketing and use. Emphasizing the products' specific design for eye surgery and high sterilization needs, the Tribunal ruled the goods were not excisable for marketing or use, exempting them from excise levy. The judgment underscored the importance of assessing goods' characteristics, especially in medical equipment, before imposing duty liability. The appeal was allowed with consequential relief. en-us Fri, 08 Sep 2017 00:00:00 +0530 Fri, 08 Mar 2019 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351736 The Appellate Tribunal set aside the Commissioner's order confirming duty liability on medical equipment parts for eye surgery. The Tribunal found the goods were semi-finished and required essential processes by a specialized company to be fit for marketing and use. Emphasizing the products' specific design for eye surgery and high sterilization needs, the Tribunal ruled the goods were not excisable for marketing or use, exempting them from excise levy. The judgment underscored the importance of assessing goods' characteristics, especially in medical equipment, before imposing duty liability. The appeal was allowed with consequential relief. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351736