2008 (2) TMI 255

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..... A. Sayed, DR, for the Respondent [Order Per : Jyoti Balasundaram, Vice-President]. - The appellants herein have filed Bill of Entry dated 26.3.01 for clearance of 'disposable ECG Electrodes' claiming the benefit of exemption from duty(Nil rate of duty) as "accessories to Defibrillator for internal use" in terms of Sr.No.348 B read with Sr. No. 348A (list 29 Sr. No. 7) to Notification No. 17/2....

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....nce, this appeal by the importers.  2. We find from the catalogue for the model No.DF2389, which is the model in question of defibrillator, that disposable electrodes are standard accessories for defibrillator as they are designed for quick reset recovery i.e. automatic return of wave form within 0.5 seconds of direct current defibrillator discharge and these electrodes are used with direc....