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2018 (8) TMI 1239 - AT - CustomsBenefit of N/N. 21/2002 Cus. dated 01.03.2002 (Sl. No. 363 (A) - imported “Anesthesia Ventilatory System” - denial of benefit of the said Notification and assessed the goods on merits under Chapter Heading 90192090 as “Anesthesia Apparatus and instruments” - Held that:- Identical issue decided in favor of appellants in the case of CC (I&G), New Delhi Vs. Datex Ohmeda (India) Ltd [2009 (3) TMI 161 - CESTAT, NEW DELHI], where it was held that the impugned goods can be considered as ventilator used with anesthesia apparatus and eligible for the exemption claimed. The appellant will be entitled to grant the benefit of the Notification - appeal allowed - decided in favor of appellant.
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