Home Case Index All Cases Customs Customs + AT Customs - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1028 - CESTAT BANGALOREBenefit of exemption - ventilators used with anesthesia equipment - Department contended that the impugned goods were anesthesia workstation and not ventilators as claimed by the appellants and hence the benefit of the Notification was not available - HELD THAT:- The exemption is applicable to standalone ventilators and ventilators used with anesthesia apparatus. We find that the technical opinion given by the experts in the field indicated that the impugned machines that the ventilators are inbuilt in the anesthesia station and can provide artificial ventilation - When the Notification provides exemption to ventilators, the same shall be applicable in spite of the fact that whether or not they have additional features. It is not mentioned in the Notification that exemption is available to only ventilators. Such a constrictive interpretation would defeat the purpose of the exemption given in the Notification. Appeal allowed.
|