2025 (12) TMI 1782

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....vocates for R-4/GNCTD. (renumbered as R-3). ORDER CM APPL. 82023/2025 (Exemption) 1. Exemption allowed subject to all just exceptions. 2. The applications stands disposed of. W.P.(C) 19644/2025 3. On the oral prayer made by learned counsel for the petitioner, let respondent no. 3 be deleted from the array of respondents and the respondent no. 4 be renumbered as respondent no. 3. 4. Amended memo of parties shall be furnished by learned counsel for the petitioner during the course of the day. 5. Issue notice to the respondents. 6. Notice accepted on behalf of respective respondents. 7. This petition in public interest has been filed with the following prayers:- "A. Issue a writ in the nature of mandamus,....

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....the 11th February, 2020 S.O. 648(E).- In pursuance of sub-clause (iv) of clause (b) of section 3 of the Drugs and Cosmetics Act, 1940 (23 of 1940), the Central Government, after consultation with the Drugs Technical Advisory Board, hereby specifies the following devices intended for use in human beings or animals as drugs with effect from the 1st day of April, 2020, namely:― All devices including an instrument, apparatus, appliance, implant, material or other article, whether used alone or in combination, including a software or an accessory, intended by its manufacturer to be used specially for human beings or animals which does not achieve the primary intended action in or on human body or animals by any pharmacolo....

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.... either abolish or lower the GST on air purifiers and HEPA filters. 11. The relevant portion of the recommendation of the said Standing Parliamentary Committee is extracted herein below:- "The Committee finds it contradictory that while Government efforts to mitigate the country's severe air pollution crisis have consistently fallen short, a prohibitive tax is levied on a critical device that citizens are forced to rely on for personal protection. Imposing such a tax effectively monetizes a public health failure. The Committee feels that the citizens of the country should not be penalized for trying to save themselves from a catastrophic situation. Therefore, the Committee feels that the Government should take a sympathetic view....