Exemption for defibrillators of external use under CN. 21/2002 (Sl. No. 363A)

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....dispute is whether DC defibrillators for external use, imported with internal paddles would be treated as 'defibrillator for external use' and attract duty @ 15% BCD + 8% CVD + 4% SAD or whether, it would be covered under Customs Notification No. 21/2002, dated 1-3-2002 (Sl. No. 363A) attracting concessional rate of duty @ 5% as 'DC Defibrillators for Internal Use' (Sl. No. 7 of List 37) 2. Defib....

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.... device. The item normally imported has a defibrillating device with external as well as internal paddles. The internal paddles are for giving shocks directly to the heart during open heart surgery and were, therefore, basically for external use only. 5. The Conference, therefore, decided that DC defibrillators for external use, imported with internal paddles would be treated as 'defibrillator fo....