Composite anaesthesia ventilator system qualifies for exemption where ventilator function is integral and predominant.

Imported goods described as a composite anaesthesia ventilator system were held to satisfy the exemption description because the ventilator function was integral, predominant and commercially distinct from a standalone anaesthesia apparatus. The product literature and technical material showed that the equipment was, in substance, a ventilator used with anaesthesia apparatus rather than merely an anaesthesia delivery system with ventilator features. On that basis, the description in Notification No. 21/2002-Cus. and Notification No. 6/2006-C.E. was found to be met, and exemption benefit was available.

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Issues: Whether the imported goods described as a ventilator used with anaesthesia apparatus were covered by the exemption under Notification No. 21/2002-Cus., dated 1-3-2002 and Notification No. 6/2006-C.E., dated 1-3-2006.

Analysis: The equipment was examined as a composite anaesthesia ventilator system. The deciding factor was whether the goods were, in substance, a ventilator used with anaesthesia apparatus or merely an anaesthesia delivery system with ventilator features. The product literature and technical material showed that the ventilator function was integral and predominant, and the machine was commercially and functionally distinct from a standalone anaesthesia apparatus. On that basis, the description in the exemption notifications was found to be satisfied.

Conclusion: The imported goods were held to be eligible for the exemption notifications and the denial of benefit was set aside.

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