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Central Excise - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Manufacture of medical equipment - Defibrillators are not ...


Tax Exemption Denied: Defibrillator Paddles Now Considered Accessories and Not Tax-Exempt When Sold Separately.

May 8, 2015

Case Laws     Central Excise     SC

Manufacture of medical equipment - Defibrillators are not capable of being used internally without paddles and paddle is an accessory which does not qualify for exemption any longer - as defibrillators are sold without paddles, benefit of exemption was rightly denied - SC

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