TMI Blog2019 (9) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The exemption is applicable to standalone ventilators and ventilators used with anesthesia apparatus. We find that the technical opinion given by the experts in the field indicated that the impugned machines that the ventilators are inbuilt in the anesthesia station and can provide artificial ventilation - When the Notification provides exemption to ventilators, the same shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 anesthesia workstation falling under CTH 90192090 and claimed the benefit of exemption under Notification No. 21/02-Cus dated 01.03.2002 as amended. The said exemption is granted to ventilators used with anesthesia equipment. The Department contended that the impugned goods were anesthesia workstation and not ventilators as claimed by the appellants and hence the benefit of the Notification was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Notification exempts ventilator on a standalone basis and ventilator used with anesthesia apparatus; the function of the legislature is not only to extend the benefit to mere ventilators but also to such sophisticated equipment which have integrated function of anesthesia and ventilator insertion of SI. No. 363 (A), List 37 (78) of the Customs Notification makes the legislative intent ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the records of the case. 5. On going through the Notification, we find that the exemption is applicable to standalone ventilators and ventilators used with anesthesia apparatus. We find that the technical opinion given by the experts in the field indicated that the impugned machines that the ventilators are inbuilt in the anesthesia station and can provide artificial ven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC (I G), New Delhi Vs Datex Ohmeda (India) Ltd. 2009 (241) ELT 359 (Tri. Del.) Datex Ohmeda (India) Ltd. Vs CC, Bangalore 2010 (252) ELT 289 (Tri. Bang.) Wipro GE Medical Systems Pvt. Ltd. Vs CC, Bangalore 2010 (253) ELT 234 (Tri. Bang.) Final order No. A/90651/17/SMB dated 02.03.2017 passed by CESTAT, Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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