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TMI Blog2010 (6) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... rents. These cause molecules in deep tissues to vibrate, heating the issues and increasing the blood flow to them, thus speeding up the recovery – Since goods are used surgically, they are different from daithemy equipments which are non-invasive – Exemption available only to diathermy apparatus – Benefit cannot be extended to electrosurgical apparatus - C/376/2003 and C/24/2004 - 663-664/2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the benefit of exemption to 'cardiac stents', accepting the assessee's plea, relying upon technical literature and certificate of one Dr. G. Sudarsana, that stents are accessories of catheters. He has, however, rejected the claim for exemption to "Electro-surgical Generator" on the ground that diathermy apparatus is different from electro-surgical apparatus and the two cannot be treated as simi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et (electric lancet) or to coagulate the blood (electro coagulation). Diathermy is a form of heat treatment using high frequency electromagnetic currents. These cause molecules in deep tissues to vibrate, heating the issues and increasing the blood flow to them, thus speeding up the recovery. Wikipedia on Electro-surgery states that often electro-surgery is mistakenly referred to as diathermy and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lability of exemption to "cardiac stents" stands settled in favour of the importers by Tribunal's order in the case of Commissioner of Customs, Chennai v. Indian Surgicals [2009 (244) E.L.T. 603] wherein the Tribunal has accepted, on the basis of the certificate from the very same Dr. G. Sudarsana, that stents are essential for treatment function of endoscope and are to be treated as accessories o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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