https://www.taxtmi.com/caselaws?id=465685 Exemption under Notification No. 21/2002-Cus. turned on the ordinary meaning of "internal use" in relation to imported D.C. Defibrillators and pacemakers. The CESTAT treated the phrase as not requiring use inside the patient's body and noted that the Revenue produced no evidence showing the equipment could be used only outside the operation theatre. On that basis, the narrower construction urged by the Revenue was rejected, the goods were held to fall within the exemption, and the customs duty demand was not sustained. en-us Thu, 03 Aug 2017 00:00:00 +0530 Tue, 06 Jan 2026 08:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465685 Exemption under Notification No. 21/2002-Cus. turned on the ordinary meaning of "internal use" in relation to imported D.C. Defibrillators and pacemakers. The CESTAT treated the phrase as not requiring use inside the patient's body and noted that the Revenue produced no evidence showing the equipment could be used only outside the operation theatre. On that basis, the narrower construction urged by the Revenue was rejected, the goods were held to fall within the exemption, and the customs duty demand was not sustained. Case-Laws Customs Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465685