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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