Where 99% sale of goods was for 'external use', such goods can't claim exemption available for 'inte

Excise & Customs : Where 99 per cent sales of defibrillators was without paddles and, accordingly, for 'external use' only; merely because 1 per cent sales are made with optional paddles and can be used 'internally', entire 100 per cent sales cannot be regarded as 'for internal use' and, therefore, not exempt