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2019 (10) TMI 425 - CESTAT BANGALOREBenefit of N/N. 21/2002 Cus. dated 1.3.2002 as amended and N/N. 6/2006-CE dated 1.3.2006 - Import of anesthesia ventilatory system - Department observed that the goods were anesthesia machines with ventilation facility and therefore, are not eligible to exemption - HELD THAT:- The Bench in the case of M/S. DATEX OHMEDA INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS (APPEALS) [2018 (8) TMI 908 - CESTAT BANGALORE] has held that As long as, they are ventilators and used with Anesthesia Systems, exemption should be available. Appeal allowed - decided in favor of appellant.
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