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2019 (10) TMI 425

..... ith 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. - C/440/2009-D .....

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..... l 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. 2. The appellant submits that the impugned items imported .....

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..... 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, ventilation part is the facility to expand the clinical capabilities of the Avance to help, to meet the needs of the patients. Thus, the literature available appears to show .....

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