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2010 (6) TMI 418 - AT - CustomsExemption - "Electro-surgical Generator" describes such apparatus as one which utilizes high frequency electric current, the needle, probe etc. forming one of the electrodes - 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 – 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
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