Integrated anaesthesia ventilator systems qualify as ventilators used with anaesthesia apparatus and receive customs exemption.

Imported anaesthesia ventilator systems were examined for classification as ventilators used with anaesthesia apparatus and for exemption eligibility under Notifications No. 21/2002-Cus. and No. 6/2006-CE. The functional character, manufacturer's literature and expert material showed an integrated unit in which ventilation was the predominant function and the equipment was used during anaesthesia procedures. The goods were not treated as a mere anaesthesia delivery system, and the integrated supply and relative cost supported the conclusion that the ventilator function was substantive rather than incidental. The imported goods were eligible for the claimed exemption.

---

---

Issues: Whether the imported anaesthesia ventilator system was classifiable as "ventilator used with anaesthesia apparatus" and entitled to exemption under Notification No. 21/2002-Cus. dated 01.03.2002 and Notification No. 6/2006-CE dated 01.03.2006.

Analysis: The notifications granted concessional treatment to ventilators used with anaesthesia apparatus. On the manufacturer's literature and the expert material on record, the equipment was an integrated anaesthesia ventilator system in which ventilation was the predominant function, with the machine used during anaesthesia procedures. The description and functional character of the goods showed that the ventilator and anaesthesia apparatus were supplied together as an integrated unit, and the product could not be treated merely as an anaesthesia delivery system. The relative cost of the imported system compared with a stand-alone ventilator also supported the view that the ventilator function was not a mere incidental feature.

Conclusion: The imported goods were held to be ventilators used with anaesthesia apparatus and were eligible for the exemption.

---