9911796707
TMI Blog2008 (2) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order Per : Jyoti Balasundaram, Vice-President]. - The appellants herein have filed Bill of Entry dated 26.3.01 for clearance of 'disposable ECG Electrodes' claiming the benefit of exemption from duty(Nil rate of duty) as "accessories to Defibrillator for internal use" in terms of Sr.No.348 B read with Sr. No. 348A (list 29 Sr. No. 7) to Notification No. 17/2001 Cus., dated 1.3.2001. It was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; 2. We find from the catalogue for the model No.DF2389, which is the model in question of defibrillator, that disposable electrodes are standard accessories for defibrillator as they are designed for quick reset recovery i.e. automatic return of wave form within 0.5 seconds of direct current defibrillator discharge and these electrodes are used with direct current defibrillator employing inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtified that ECG Electrodes can be used both with D.C. Defibrillator for external use as well as for internal use. The Notification in question covers accessories and parts of D.C. Defibrillator for internal use. In view of the literature on record and the certificate referred to herein above, we see merit in the importers' claim that disposable ECG electrodes are accessories used with the D.C. De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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