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2011 (7) TMI 379 - CESTAT, CHENNAIExemption - Notification No. 21/2002 - import of nkII ultra congruent tibial insert (Implants) - the said Notification No. 21/02 as amended 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 implants including bone cement - The impugned goods being implants meant of joint replacement for persons requiring such replacement are clearly exempted under the impugned notification - Without such implants, such persons will be severely handicapped and disabled to function normally - Decided in favour of assessee.
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