2018 (2) TMI 1194

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....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 that the equipment cannot be used in t....