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TMI Blog2008 (2) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... or external use as well as for internal use - Notification in question covers accessories & parts of D.C. Defibrillator for internal use – there is merit in the importers’ claim - hence hold that the benefit Not. 17/2001 is available - C/1008/2001 - A/139/2008-WZB/C-II/(C.S.T.B.), - Dated:- 26-2-2008 - Ms. Jyoti Balasundaram, Vice President and Shri A. K. Srivastava, Member (T) None, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepting the contention of the same importers for the same goods (which has not been appealed against by the Revenue) was distinguished on the ground that it was not brought to his notice that defibrillator is an external defibrillator and that electrodes under reference are meant for ECG recorder monitor which was not a part of the defibrillator. The benefit of the exemption was therefore denied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llator and that the electrodes are basically used to monitor the electrocardiogram and to syncronise the D.C. shock with it and that any electrodes which can be used to monitor electrocardiogram can be used with any D.C. Defibrillator for internal use. The certificate also states that there are no special disposable ECG electrodes which are exclusively used with D.C. Defibrillator for internal/ext ..... X X X X Extracts X X X X X X X X Extracts X X X X
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