TMI Blog2009 (3) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 impugned goods can be considered as ventilator used with anesthesia apparatus and eligible for the exemption claimed - C/776, 777, 779 and 780/2008 - C/126-129/2009 - Dated:- 6-3-2009 - S/Shri M. Veeraiyan, Member (T) and D.N. Panda, Member (J) REPRESENTED BY : Shri Vijai Kumar, DR, for the Appellant. S/Shri B.V. Kumar, Advocate and Nagrajan , C.A. , for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These four appeals are by the Department and respondent in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Notifications are Ventilator used with anesthesia apparatus. The impugned equipment is a 'ventilator used with anesthesia apparatus.' The entry in the said Notifications does not mention that the ventilator function should be predominant or the anesthesia function should be predominant. The imported goods function as a ventilator and as an anesthesia apparatus and they are entitled to the exemption contained in the said Notifications No. 21/2002-Cus., dated 1-3-2002 as amended vide Sl. No. 363 (A), Lists 37, Item 30 read with Notification No. 6/2006-C.E., dated 1-3-2006 vide Sl. No. 61. The Ventilator system (impugned goods) costs approximately Rs. 10 lakhs to Rs. 12 lakhs as against the cost of stand alone anesthesia equipment, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d small leakage in the breathing absorber, bellows and system. User setting and micro-processor calculations control breathing patterns. User inference stores setting memory. The user may changer setting with a simple and secure setting sequence. Positive and Expiratory Pressure (PEEP) is regulated electronically. The Aestiva 5/7100 has standard volume control and optional 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'. 5. The appellants have submitted two expert opinions from Indian Society of Anesthesiologistsm, Kolkata and New Delhi H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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