Item 81: [Surgical instruments and appliItem 81: [Surgical instruments and appliances]

Item 81: [Surgical instruments and appliances]

(1) Goods (not including microscopes) that: (a) are marketed principally as surgical instruments or appliances, or surgical materials, for use with humans; and (b) are of a kind ordinarily used in hospitals, or by medical practitioners, optometrists or persons registered as physiotherapists under the law of a State or Territory.

Note: [Parts]

(2) Microscopes for use mainly for medical purposes by a hospital, medical practitioner or medical student.

Note: [Parts]