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2008 (2) TMI 255 - CESTAT MUMBAIAppellants filed B/E for clearance of ‘disposable ECG Electrodes’ claiming the benefit of exemption from duty(Nil rate of duty) as “accessories to Defibrillator for internal use” - it has been certified that ECG Electrodes can be used both with D.C. Defibrillator for 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
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