2014 (10) TMI 558

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..... nt claimed the exemption are Depth gauges, Impactors, Hammers, etc. - Held that:- Exemption covers both instruments and implants. The argument of the Revenue that instruments should also be implanted does not flow from the wordings of the entry. So long as the instruments are for severely physically handicapped patients or for joint replacements or they are in the nature of spinal instruments thes .....

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..... manded back - Decided in favour of Revenue. - Appeal No.E/3755/2004 - Final Order No. A/325/2014-WZB/C-II(EB) - Dated:- 10-4-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri Navneet, Additional Commissioner (AR) For the Respondent : Shri Anupam Dighe, Adv. JUDGEMENT Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal N. PII .....

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..... the body itself as implant and therefore, the benefit of the exemption would not be available. It is also argued that the exemption is available only when used for severely physically handicapped patients and there is no evidence led by the respondent in this regard. Therefore, the grant of exemption by lower appellant authority to these goods, namely, Depth Gauges, Impactors, Hammers under the af .....

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..... aking orthopaedic surgical procedures. It is accordingly, argued that the order of the lower appellate authority is correct in law and, therefore, the appeal of the Revenue needs to be rejected. 5. We have carefully considered the rival submissions. 5.1 The entry for the purpose of exemption reads as follows: Instruments and implants for severely physically handicapped patie .....

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..... pondent-assessee, it is not clear that these are for severely handicapped patients'. To establish this fact expert opinion is required and, therefore the respondent-assesssee should be given an opportunity to lead expert opinion on the matter so as to establish their claim for exemption. The expert opinion can be by way of affidavits of leading orthopaedic surgeons or from hospital rendering .....

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