TMI Blog2019 (10) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... tion - 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. - C/440/2009-DB, C/441/2009-DB - Final Order No. 20741-20742/2019 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed without extending the benefit. On appeal filed by the appellants, Commissioner (A) vide Order-in-Appeal No.40/2009 dated 30.4.2009 has upheld the assessment order. Learned Commissioner observed that both the Notifications extend concession to goods described as ventilator used with anesthesia apparatus . Being aggrieved by the order, the appellant has filed the present appeals. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterates the findings of Order-in-Appeal. 4. Heard both sides and perused the records of the case. We find that the issue is no longer res integra. This Bench in the case of Datex Ohmeda India Pvt. Ltd. and the appellants themselves(supra) have held the issue in their favour. The Bench observed that: 5.2 On perusal of the brochure for S/5 Avance Carestation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d equipment passes the test of being a ventilator used with anesthesia machine and therefore they have passed first hurdle as underlined by the Hon ble Apex Court in the case of Lekhraj Jessumal Sons cited supra. 5. In view of the above, we allow the appeals with consequential relief, if any. (Order was pronounced and dictated in Open Court on 18/09/2019.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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