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2009 (7) TMI 704 - CESTAT, BANGALOREMedical, Surgical equipment- Wipro imported goods described as “Anaesthesia Ventilator System”. The goods were classified under CSH 9019 2090 of Customs Tariff. After clearance, a notice was issued to the appellants and the Original Authority, after due process of law, confirmed differential duty of Rs. 7,04,374/- against Wipro in respect of the goods cleared under these 2 Bills of Entry denying the exemption allowed to the goods at the time of their clearance. The equipments cleared under Bill of Entry Sl. No. 365826 dated 14-2-2007 was allowed clearance on payment of merit rate of duty. Held that-impugned equipment has composite functions with ventilator system approximately Rs. 10 to Rs. 12 lakhs as against anaesthesia equipment costing approximately Rs. 30,000 to Rs. 50,000/-. Impugned goods entitled to exemption benefit.
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