Medical and surgical supplies: are the goods ‘medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury’?
There are certain goods which self-evidently qualify as ‘medical appliances designed solely for the relief of a severe abnormality or a severe injury’. These include:
- artificial limbs;
- external breast prostheses;
- heart pacemakers;
- renal haemodialysis units;
- oxygen concentrators; and
- artificial respirators.
Clearly, they relieve a condition which is severe; and since they serve no other useful purpose, they must have been ‘designed solely’.