Oxygen concentrator classification as apparatus for therapeutic respiration affirmed, allowing exemption and setting aside restrictive order

Interpretation of a tariff notification concerning exemption for 'apparatus for artificial respiration or other therapeutic respiration' was addressed by construing the description holistically and not restricted to the parenthetical term 'ventilators'. The analysis applied purposive and cross-column interpretation to conclude that an oxygen concentrator falls within the exempt description because the source of oxygen supply does not alter the apparatus' therapeutic function; therefore the impugned restrictive order denying exemption was set aside and the appeal allowed. The reasoning rejected a narrow textual limitation and endorsed technology-neutral construction of the notification's scope.

---

---

Issues: Whether an "oxygen concentrator" falls within the scope of "artificial respiration or other therapeutic respiration apparatus (ventilators)" for entitlement to exemption under Notification No. 20/2020-Cus dated 09.04.2020.

Analysis: The notification must be read holistically across its columns and in the context of the relevant tariff heading and General Rules for Interpretation of the Import Tariff. The question turns on scope of the broad descriptive phrase "apparatus for artificial respiration or therapeutic respiration" and the effect, if any, of the parenthetical reference to "ventilators". The obligation under section 17(5) of the Customs Act, 1962 to provide reasons when denying exemption was not satisfied by the assessing authority, and the appellate order relied unduly on subsequent notifications and contemporaneous press material to narrow the earlier notification. Technical distinctions based on source of oxygen do not, by themselves, exclude apparatus that perform the described respiratory function. Where a notification is designed for urgent public relief, a broad construction of the descriptive phrase to cover apparatus performing the stated function is appropriate.

Conclusion: An "oxygen concentrator" falls within the scope of "artificial respiration or other therapeutic respiration apparatus (ventilators)" in Notification No. 20/2020-Cus dated 09.04.2020, and the impugned order restricting exemption to only "ventilators" is set aside; the appeal is allowed.

---