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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :
        Customs, DGFT & SEZ

        Export prohibited of all ventilators, including any artificial respiratory apparatus or oxygen therapy apparatus or any other breathing appliance/device; No Export of Sanitizers also

        March 24, 2020

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        In its efforts to fight the COVID-19 pandemic, the Government today prohibited the export of all ventilators, including any artificial respiratory apparatus or oxygen therapy apparatus or any other breathing appliance/device. The Ventilators were put in the prohibited category on 19th March, 2020 itself. However, the notification (No 53/2015-2020) issued by Directorate General of Foreign Trade, Ministry of Commerce and Industry today further amended the export policy. It widens the ambit of products under the prohibited category and will prevent any scope of export of these items by any other classification.

        The Government has also prohibited the export of all Sanitizers.

        Export prohibition on ventilators and sanitizers restricts any export route after policy amendment, preventing alternative classifications. The export of all ventilators, including artificial respiratory apparatus, oxygen therapy apparatus, or other breathing devices, is prohibited and the export policy was amended (Notification No 53/2015-2020) to widen the prohibited category and prevent exports under any alternative classification; all sanitizers are also placed in the prohibited export category.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Export prohibition on ventilators and sanitizers restricts any export route after policy amendment, preventing alternative classifications.

                                The export of all ventilators, including artificial respiratory apparatus, oxygen therapy apparatus, or other breathing devices, is prohibited and the export policy was amended (Notification No 53/2015-2020) to widen the prohibited category and prevent exports under any alternative classification; all sanitizers are also placed in the prohibited export category.


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