2018 (2) TMI 1194

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..... the body of a patient. Held that: - Revenue has no evidence to show that D.C. Defibrillators is required to be used in the heart but not in the Operation Theatre. When Revenue fails to lead any evidence to establish that such equipment can be used at any place other than operation theatre, to be called as meant for internal use, the term of “internal use” cannot be interpreted as suggested by .....

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..... of weight, as has been stated by the learned Counsel, shall go inside a heart to ensure artificial heart beating in the course of cardiac surgery. Revenue has no evidence to show that D.C. Defibrillators is required to be used in the heart but not in the Operation Theatre. When Revenue fails to lead any evidence to establish that such equipment can be used at any place other than operation theatr .....

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