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The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that used medical devices with a minimum residual life of 5 years or more are not e-waste or hazardous.

Andhra pradeshFresenius medicalService tax appellate tribunalHyderabad benchAnil choudharyJudicial memberNano hospitalsCustoms house brokerPuritan bennettDrager medical babylagDialysis machinesTaema alysDeputy commissionerCustoms actChartered engineerFor appellant