2018 (2) TMI 1194

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.... For The Respondent : Shri M.K. Mall, Asst. Commr (AR) Per: D.N. Panda While appellant says that "D.C. Defibrillators for Internal use & Pacemakers" imported is exempt from Customs duty in terms of Notification No. 21/2002-Cus dated 01.03.2002 since that was meant for internal use, Revenue says that internal use means the Defibrillator is required to be used internally. Appellant explains ....