https://www.taxtmi.com/caselaws?id=30451 Disposable ECG electrodes imported for use with a D.C. defibrillator for internal use were treated as standard accessories of the defibrillator because the product catalogue and medical certification showed they were designed to monitor the electrocardiogram, synchronise shock delivery, and work with internal paddles. On that basis, the goods were held to fall within the exemption entry for accessories and parts of D.C. defibrillators for internal use under Notification No. 17/2001-Cus. The import was therefore entitled to Nil rate of duty. en-us Tue, 26 Feb 2008 00:00:00 +0530 Thu, 28 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30451 Disposable ECG electrodes imported for use with a D.C. defibrillator for internal use were treated as standard accessories of the defibrillator because the product catalogue and medical certification showed they were designed to monitor the electrocardiogram, synchronise shock delivery, and work with internal paddles. On that basis, the goods were held to fall within the exemption entry for accessories and parts of D.C. defibrillators for internal use under Notification No. 17/2001-Cus. The import was therefore entitled to Nil rate of duty. Case-Laws Customs Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30451