Complete breathing apparatus exemption denied where imported unit was incomplete without the ventilator needed for patient use.

Imported compressed air breathing apparatus was held not to qualify as a complete life-saving breathing apparatus for exemption purposes because the unit only generated compressed air and was not a complete breathing system by itself. The court noted that it had to be attached to a ventilator before it could function as a life support system, and the ventilator through which air was actually delivered to the patient was not imported. The fact that the equipment could be connected individually or to a central system did not make it complete in itself. The exemption claim therefore failed.

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Issues: Whether the imported compressed air breathing apparatus qualified as a complete life-saving breathing apparatus entitled to exemption under the relevant exemption notification.

Analysis: The imported apparatus generated compressed air but was not, by itself, a complete breathing system. The Court noted that the equipment had to be attached to a ventilator before it could function as a life support system for the patient. The description in the exemption entry covered only a complete compressed air breathing apparatus, and the fact that the imported unit could be connected either individually or to a central system did not make it complete in itself. Since the ventilator unit through which air was actually delivered to the patient was not imported, the claim to exemption failed.

Conclusion: The imported goods did not satisfy the requirement of a complete compressed air breathing apparatus and were not entitled to the claimed exemption.

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