TMI Blog2009 (7) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C/8/2008 and 629/2007 - 1144-1145/2009 - Dated:- 29-7-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri B.V. Kumar, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - Appeal No. C/8/2008 filed by M/s. Wipro GE Medical Systems Pvt. Ltd. (Wipro) seeks to vacate the Order-in-Appeal No. 125/2007-Cus. (B) dated 15-10-2007. Appeal No. C/629/2007 has been filed by the Revenue against the Order-in-Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Bill of Entry Sl. No. 365826 dated 14-2-2007 was allowed clearance on payment of merit rate of duty. Thus the Orders-in-Original passed assessing the impugned goods on merit rate finding that the same were not covered by Sl. No. 363(A), List 37, Item 30 of Notification No. 21/2002-Cus., dated 1-3-2002 and Notification No. 6/2006-C.E., dated 1-3-2006 vide Sl. No. 61. The impugned order disposed appeals filed by Wipro against both the Orders-in-Original vide Order-in-Appeal No. 125/2007-Cus. (B), dated 15-10-2007 sustaining the orders of the original authority. In the appeal filed before us, the impugned order is assailed on the ground that the Commissioner (Appeals) had relied on an expert opinion which had not been furnished to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted by Wipro were held to be entitled to the disputed exemption. 5. We have heard both sides. 6. The issue involved in this case is the eligibility to exemption contained in Notifications No. 21/2002-Cus., dated 1-3-2002 and 6/2006-C.E., dated 1-3-2006 to "Ventilator used with Anaesthesia Apparatus". Both the notifications extended the concession to the goods described as "Ventilator used with Anaesthesia Apparatus". After constituting the literature on the products 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erface stores settings memory. The user may change settings with simple and secure setting sequence. Positive End Expiry Pressure (PEEP) is regulated electronically. The Aestiva/5 7100 has standard volume control and optional pressure mode of ventilation. The Aestiva/5 7900 has both volume control and pressure control modes of ventilation with options of upgrading to SIMV and pressure support ventilation modes. SIMV and pressure support modes are used in case the patient has a respiratory drive that requires support for their spontaneous breathing." 7.1 The expert opinion rendered by India Society of Anesthasiologists, Kolkata and Delhi Heart and Lung Institute, New Delhi furnished by Wipro explained the functions of the impugned equipmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants 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 submission that the cost of stand alone, anesthesia apparatus is meagre compared to the cost of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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