2011 (7) TMI 379

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..... other goods for disabled, specified in List 41 under Sl. No. 370 of the Table annexed to the said Notification. List 41 referred against Sl. No. 370 includes instruments and implants for severely physically handicapped patients and joint replacement and spinal instruments and implants including bone cement - The impugned goods being implants meant of joint replacement for persons requiring such re .....

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..... ded by Notification No. 66/04 as applicable at the relevant time exempts assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 under Sl. No. 370 of the Table annexed to the said Notification. List 41 referred against Sl. No. 370 includes instruments and implants for severely physically handicapped patients and joint replacement and spinal instruments and implant .....

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