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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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DRAFT CIRCULAR IV cannulas -availability of exemption under notification No. 6/2006 dated 1.3.2006

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....& Customs Sub: IV cannulas -availability of exemption under notification No. 6/2006 dated 1.3.2006 1. I am directed to say that S.No. 61of notification No. 6/2006-CE dated 1.3.2006 [earlier S.No. 267 of notification No. 6/2002-CE dated 1.3.2002] exempts products mentioned at S.No. 34 in list 37 appended to notification No. 21/2002-Customs dated 1.3.2002. S.No. 34 in list 37 of notification No. 21/2202-Customs dated 1.3.2002 reads "Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra-corporal spaces". 2. A doubt has been raised whether the exemption under notification No. 6/2006-CE dated 1.3.2006, S. No.61, would be available to IV cannulas. In other words, the question rais....

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....5. Trade and field formations may be suitably informed. Pending assessments may be disposed of accordingly. 6. Receipt of this Circular may kindly be acknowledged. (Gaurav Sinha) Under Secretary (CX.I) ANNEX-A The matter has been reexamined in the Directorate in consultation with experts in the field of Anatomy, Surgery, Neuro-Surgery, Cardio-Thoracic Surgery and Anaesthesia from Central Government Hospitals. The opinion given by the experts is given below: (i) IV cannulas (Venlon, Neoflan etc) are primarily used in the peripheral veins and arteries for the purpose of blood sampling, blood transfusion, single and multiple drug infusion, arterial pressure monitoring etc. (ii) Aorta and venae cava are not similar to peripheral arteri....