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2009 (3) TMI 161 - AT - CustomsExemption under notification no. 21/2002 Cus dated 1.3.2002 - The Ventilator system - Ventilator used with anesthesia apparatus - predominance of anesthesia function – held that - The Department wants to consider the ventilator with anesthesia apparatus as a mere anesthesia delivery system. The respondents want to treat the same as ventilator system with in-built anesthesia device. The Notification grants exemption to ventilator used with anesthesia apparatus. The claim of the respondents that the imported goods are covered by the description in the Notification is well founded. It cannot be merely considered as anesthesia delivery system. We find the ventilator and the anesthesia apparatus are supplied in an integrated manner. It has not been claimed by the Department the ventilator system is detachable and useable separately. - the impugned goods can be considered as ventilator used with anesthesia apparatus and eligible for the exemption claimed
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