Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

IV cannulas –availablity of exemption under notification No. 6/2006 dated 1.3.2006

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1.3.2002 reads "Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra-corporal spaces ". 2. A doubt has been raised whether the exemption under notification No. 6/2006-CE dated 1.3.2006, S. No.61, would be available to IV cannulas. In other words the question raised is whether IV cannulas are covered under the description "Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra-corporal spaces" . 3. The matter has been examined by the Board. Advice tendered by Directorate General of Health Services, New Delhi, is enclosed as Annex A for guidance. It may be seen that: (i) IV cannulas are primar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ngle and multiple drug infusion,arterial pressure monitoring etc. (ii) Aorta and venae cava are not similar to peripheral arteries and veins . Anatomical Differentials · Aorta and vena cava are anatomically classified as great vessels , whereas the peripheral arteries and veins are small vessels . · The great vessels are close to the heart and opens into heart. The peripheral vessels(arteries and veins) are indirectly connected to the heart through the large and medium size vessels. · The great vessels have big lumens whereas the peripheral vessels have small lumens. · The thickness of the walls of the Aorta and Venae Cava and that of peripheral arteries and veins differ . · Aorta i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nula. However,the standard texts do not advocate the use of IV cannula for such procedure. (vi) Intra corporal spaces imply non-visceral cavities inside the body. There are specific catheters/drainage tubes available for accessing the pleural cavities, the peritoneal cavities, the sub-diaphragmatic cavities and intra ventricular spaces. These are larger in size, have bigger lumen, and have trochars for their introduction. In exigencies, where specific catheter is not available, IV cannula are rarely used in abdominal/pleural cavities but this does not justify their use and they are not recommended by standard medical text books for this purpose. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates