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2009 (7) TMI 662 - AT - CustomsMedical equipment- The issue involved in this case is the eligibility to exemption contained in Notification No. 21/2002-Cus., dated 1-3-2002 and 6/2006-CE. dated 1-3-2006 to “Ventilator used with Anaesthesia apparatus”. Both the notifications extended the concession to “Ventilator used with Anaesthesia apparatus”. After consulting literature on the product furnished by the appellants, the Commissioner (Appeals) found that the equipment was an integrated anaesthesia delivery system. Since, the machine’s function was anaesthesia delivery, but was also used for ventilation during surgery by incorporating ventilator function, such machines could not be called as “Ventilator used with Anaesthesia apparatus”. Held that- This appeal is filed by the revenue canvassing denial of the benefit of notifications to similar goods as Impugned in the above appeal filed by the importer seeks to vacate the Order-in-Appeal No. 93/2007 dated 26-7-2007. As we have held that the impugned goods ‘Ventilator used with Anaesthesia apparatus” are entitled to the disputed notification benefits, this appeal filed by the revenue is rejected.
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