https://www.taxtmi.com/caselaws?id=52966 Defibrillators cleared by the assessee were held outside the scope of Notifications No. 8/96-C.E. and No. 4/97-C.E. because the exemption had been narrowed and no longer covered defibrillators for external use. The product was described as a portable defibrillator/monitor meant primarily for external defibrillation, and its possible use in open-heart surgery depended only on optional internal paddles. The availability of such accessories did not convert an external-use device into an internal-use defibrillator for exemption purposes, so the claimed exemption was not available. en-us Wed, 12 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 17:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52966 Defibrillators cleared by the assessee were held outside the scope of Notifications No. 8/96-C.E. and No. 4/97-C.E. because the exemption had been narrowed and no longer covered defibrillators for external use. The product was described as a portable defibrillator/monitor meant primarily for external defibrillation, and its possible use in open-heart surgery depended only on optional internal paddles. The availability of such accessories did not convert an external-use device into an internal-use defibrillator for exemption purposes, so the claimed exemption was not available. Case-Laws Central Excise Wed, 12 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52966